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CT600 Box 640

Answer
Tarek220371 Tarek220371
Posted Mon, 16 Sep 2024 08:31:03 GMT by Tarek220371 Tarek220371
CT600 Box 640 'has written down or sold intangible assets'. Should this box be ticked if amortisation is being claimed on the purchase of a franchise initial fee? Or does 'written down' refer to 'impairment' in this case?
Answer
HMRC Admin 20 Response
Posted Thu, 26 Sep 2024 15:17:21 GMT by HMRC Admin 20 Response
Hi Tarek220371,
This is an accountancy question and you should seek professional advice.
Thank you.

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