CCH Corporation Tax
CT600M - Freeports
The document outlines the CT600M form's functionality for claiming Capital Allowances within a Freeport, including Structures and Buildings Allowances, and Plant and Machinery. It details the data entry process for claims related to these categories, mentioning features like auto-population of freeport locations and the ability to link to Tangible Fixed Assets. Applicable for accounting periods after March 31, 2021, it emphasizes streamlined reporting and accessibility within the Capital Allowances area.