RPDT30300 | Administration of RPDT: reporting of RPDT liabilities

The reporting of a company’s RPDT liability is done through its CT return and using supplementary page CT600N.

FA98/SCH18/PARA7A (as inserted by FA22/SCH8/PARA2(3)) lists the information an RP developer must include in their CT return in respect of RPDT for a given accounting period:

• its RPD profits

• its adjusted trading profits or losses

• the amount of any attributable profits or losses from joint ventures

• any allowable RPDT loss relief

• any allowable RPDT group relief

• any allowable RPDT group relief carried-forward

• the allowance allocated to it

A company is not required to return its RPD profits for the period of its CT return if it is reasonable to assume that it would have no liability to RPDT if you ignore the deduction of any RPDT losses including group relief.

For example: Company A has RPDT profits of £20 million in its accounting period from 1 January 2025 to 31 December 2025 and a brought forward RPDT loss of £3 million. £20 million is below its available RPDT allowance of £25 million so it may be reasonable to assume that it will have no liability before taking the loss into account. However, if the company's RPDT profits are £27 million there would be a liability in the absence of the loss so the information should be provided.

Whether it is reasonable to assume that there is no need to report may depend on other factors such as whether the calculation of its RPDT profits is made on a reasonable basis.

The supplementary page CT600N may be used by a group's allocating member for allocating allowance across the group. It should be used for the surrender and claim of RPDT group relief unless this is done through the “simplified arrangements” for group relief.

RPDT01100 contains a general introduction to RPDT and a list of abbreviations used.