Corporation tax – online filing
HMRC have published an updated version of their guide entitled ‘Filing your Company Tax Return online – a beginner’s guide’. This guide explains how companies can file company tax returns – forms CT600, accounts and computations – online using HMRC’s free corporation tax online filing software.
Most small companies and organisations with straightforward corporation tax affairs can choose to use the HMRC corporation tax online filing software to file their company tax return. The guide includes many online screen shots to help educate users as to the look and feel of the software.
HMRC’s software can be used to submit:
- Company accounts to HMRC and Companies House using the data you enter on an accounts template or by attaching accounts in the correct format.
- Computations using a computations template or by attaching computations in the correct format.
- CT600 (Short) return form.
- Supplementary page CT600A (Loans to participators by close companies).
- Supplementary page CT600E (Charities and Community Amateur Sports Clubs).
- Supplementary page CT600J (Disclosure of tax avoidance schemes).
Online filing of company tax returns will become mandatory for all returns delivered after 31 March 2011 for accounting periods ending after 31 March 2010.
Businesses need to register to use HMRC’s corporation tax online service regardless of whether they will be using HMRC’s own filing software or commercially available software.