CCH Corporation Tax
CT600K - Tax on Restitution Interest
This document provides instructions for completing the CT600K tax return for Restitution Tax using the Data Navigator. Key points include selecting the appropriate accounting period, reporting restitution interest at K10, automatic allocation of interest between financial years at K15, tax charge calculation at K20, and entering any withheld tax at K25. It emphasizes that the withheld tax should not exceed the computed tax charge.