No more paper Company tax returns
As our readers will be aware, HMRC is introducing compulsory online corporation tax filing for company tax returns delivered after 31 March 2011 for accounting periods ending after 31 March 2010.
In advance of this change, HMRC will stop sending blank paper return forms and guidance notes (forms CT600 & CT600 Guide) with the ‘Notice to deliver a Company Tax Return’ (form CT603) from 1 July 2010.
Companies that still wish to submit their company tax returns using the blank paper returns can download and print the forms from HMRC’s website. The deadline for submitting a paper return for accounting periods which end after 31 March 2010 will therefore be 31 March 2011.
Companies and organisations that are still submitting paper returns are advised to familiarise themselves with the available online filing options which includes HMRC’s own software as well as commercial software.
There will only be two exemptions from online filing namely
- Where the directors and company secretary are all practising members of a religious society or order whose beliefs are incompatible with the use of electronic methods of communication and
- Where a company or organisation is subject to a ‘winding-up order’.