Form: Corporation Tax: return of Income Tax on company payments (CT61)
Effective Date: February 13, 2026
Summary
This is an informational update to the UK government's CT61 form page, which relates to Corporation Tax reporting of Income Tax deducted on company payments such as interest, royalties, and distributions. The most recent update (13 February 2026) added a new online link for requesting the CT61 form, replacing or supplementing previous submission methods. The page provides guidance on when companies must use form CT61 to report and remit Income Tax collected at the basic rate (20%) on recurring payments made by the company.
Details
This is an informational update to the UK government's CT61 form page, which relates to Corporation Tax reporting of Income Tax deducted on company payments such as interest, royalties, and distributions. The most recent update (13 February 2026) added a new online link for requesting the CT61 form, replacing or supplementing previous submission methods. The page provides guidance on when companies must use form CT61 to report and remit Income Tax collected at the basic rate (20%) on recurring payments made by the company.