Corporation Tax forms and letters

HMRC will no longer send certain paper forms from 15 August

 

HMRC has reviewed the paper Corporation Tax (CT) forms being issued and from 15 August will:

 

  • Stop issuing some non-statutory forms where there is already a digital alternative to obtain the same type of information.
  • For certain non-statutory forms where the agent and registered office address are the same on HMRC’s CT system – stop issuing the duplicate company copy of the form. The agent copy of the form will continue to be issued.
  • For certain statutory forms where the agent and registered office address are the same on HMRC’s CT system– stop issuing the duplicate agent copy of the form. The Company copy of the form will continue to be issued.
  • When there is an authorised agent registered for a customer on HMRC’s CT systems – stop issuing certain non-statutory forms to the company. The agent copy of the form will continue to be issued.
  • Stop issuing paper versions of guidance notes with CT forms and make them available digitally on GOV.UK.

 

HMRC expects this move to have very little impact on agents’ ability to continue to carry out CT based work on behalf of their clients. Please comment below if issues do arise.

 

The forms affected are:

 

Acknowledgement of a company tax return letter (CT620 ACK) – will no longer be issued, but the information will be available online to agents and taxpayers (the Government Gateway email issued when a return is filed will now include a prompt to check CT View L&P for this acknowledgement).

 

Important dates letter (CT610/CT610A) – will no longer be issued but the information will be available online to agents and taxpayers.

 

Return reminder letter (CT205/CT205A) - When the company has an authorised agent the reminder letter (CT205A) will be issued only to the agent. The reminder letter (CT205) will continue to be issued to unrepresented companies.

 

Return and payment reminder letter (CT208 /CT208A) - When the company has an authorised agent the reminder letter (CT208A (PR2)) will be issued only to the agent. The reminder letter (CT208 (PR2)) will continue to be issued to unrepresented companies.

 

Statutory forms and notices:

HMRC has a legal obligation to serve the following notices on the company and will continue to do so:

  • Notice of correction to a company tax return (CT620 COR)
  • Notice of amendment to a company tax return (CT620 AMD)
  • Acknowledgement of amendment to a company tax return (CT620 AMK)
  • Notice of amendment of self-assessment during enquiry into a company tax return (CT620 ASA)
  • Notice of completion of enquiry into a company tax return (CT620 CLO)
  • Notice showing the effect of claims and elections not included in a company tax return (CT620 CLA)
  • Determination of tax payable in the absence of a company tax return (CT620 DET)
  • Assessment to make good to the Crown a loss of tax (CT620 DIS)
  • Notice of penalty determination (CT211)

 

Agent copies will also be sent unless the agent and registered office addresses are the same in which case only the company copy will be issued.

 

Guidance notes and inserts:

HMRC will no longer issue the following guidance notes and inserts which are available on GOV.UK:

  • CT600 Budget Insert - was issued with form CT603
  • 64-8 Authorising your agent - was issued with form CT41G
  • CT211 Notes - was issued with certain CT211 Notices of penalty determination forms
  • CT620 Notes - was issued with certain CT620 Notices relating to company tax returns
  • CT630/CT631 Notes - was issued with forms CT630 & CT631 Notices to companies in group payment arrangements
  • CT220 Notes - was issued with form CT220 Notice of assessment for a CT Pay & File accounting period
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