In this section:
Corporation Tax for agents and advisers
Many agents and advisers act on behalf of companies and deal with their Corporation Tax affairs. If you're about to start handling Corporation Tax for your clients, it makes sense to start using the Corporation Tax Online for agents service, as it will save you time and money. And by 2011, all Company Tax Returns will need to be filed using the service, so it's a good idea to start now.
This guide will help you set up and use our Corporation Tax online service. It'll also help you to choose the type of software that suits you best.
The guide also introduces some of our useful online tools and resources that make Corporation Tax processes simpler. These include calculators, rate band details and information about Corporation Tax that you can find elsewhere on the site.
On this page:
- Get an agent reference number
- Set up Corporation Tax Online for agents
- Manage Corporation Tax Online for agents
- The forms we'll send you
- Choose software to manage Corporation Tax online
- Useful Corporation Tax information and tools
Get an agent reference number
If you have not already registered as an agent, you need to do so. You do this by contacting your local tax office. Your tax office will provide you with a Corporation Tax agent reference number, which you need to use when setting up the Corporation Tax online service.
Set up Corporation Tax Online for agents
Once you have your agent reference number, you can register for the Corporation Tax Online for agents service.
You can register and enrol for Corporation Tax Online for agents through our online services registration page. You need to select 'register' in the New user area, then 'Agent' and then choose 'Corporation Tax for agents'.
The registration process only takes a few minutes to complete. You'll have to:
- provide a few details about yourself
- choose a password - this must be between 8 and 12 characters, and contain at least one number (0 to 9) and one letter (a - z)
- make a note of your User ID - this will appear on screen and we'll confirm it by post within seven days
Register as a new agent user through HM Revenue & Customs online services
Once you've done this, you can file your clients' Company Tax Returns using the service.
If your client wants you to communicate with us on their behalf regarding their Company Tax Returns or Corporation Tax position, you'll need to get their formal authorisation to do so. Unless you get formal authorisation, you can only file returns on their behalf.
Agent authorisation for Corporation Tax
You can set up client authorisations by using the online authorisation process or sending us a completed form 64-8 signed by the client.
To set up individual authorisations online you'll need to enter two out of the following three pieces of information:
- client's Unique Taxpayer Reference (UTR)
- the postcode of their registered office
- their Company Registration Number (CRN)
Once we've successfully validated the record, we'll send a letter to your client that confirms that you've asked to set up an authorisation. It'll also include a unique authorisation code. If your client agrees with the authorisation, they should pass this code to you so that you can set up the authorisation through the online service. Or if they have a Government Gateway account, they can authorise you online at the Government Gateway website.
The key benefits of using the online process are:
- authorisations are processed faster, with automatic updates of the Corporation Tax system
- errors are reduced
- there's an improved audit trail of the authorisation process
Guidance on agent authorisation
Find out about the online authorisation process
Manage Corporation Tax online for agents
You can use the Corporation Tax Online for agents service to file your clients' Company Tax Returns over the Internet. And if you are formally authorised by your client, you can also use the service to:
- Get instant access to your clients' Corporation Tax liabilities and payment records for each accounting period. You can see their current balance - including any interest and penalties, payments, repayments and reallocations - and view details for the last seven years.
- Change your own contact details.
Filing a return
You can file your clients' Company Tax returns using our free filing software. You'll need to enter the client name, UTR, CRN or Client Reference. Our software only covers:
- the CT600
- supplementary pages CT600A, CT600C Part 1 and Part 2 and CT600J
You can also use a commercial software package for filing returns and these generally allow you to file the other supplementary pages as well.
Viewing liabilities and payments
You can find a client's latest liabilities and payments position by searching with their:
- name
- UTR
- CRN
- Client Reference
You are then able to view their Corporation Tax position for different accounting periods. You can also download your whole client list or view it online.
If your clients have a Group Payment Arrangement (GPA) in place, you can view a summary of the group's liabilities and payments made for the last five years.
Changing client and agent details
You can update contact details and addresses for communication for any clients who are incorporated businesses. If your client is unincorporated, such as a club or association, you can change details of their name, address and contact details.
You'll also be able to change your own address and contact details.
The forms we'll send you
When you are acting on a client's behalf, we may send to you by post a number of forms during the tax year. These include:
- CT603A - a monthly list of your clients that we've sent a notice to deliver a company tax return (CT603)
- CT205 - return reminder
- CT209 - payment receipt, if requested
- CT210 - change of Tax Office dealing with a client
- CT211 - late filing penalties determinations
- CT214 - sending back an unsatisfactory return
- CT610 - important dates for new companies
- CT620 - acknowledgment of self assessment
We won't automatically send you Company Tax return forms because many agents and advisers use approved software versions instead. If you need these forms, you can get them by calling the CTSA Orderline on Tel 0845 300 6555. The most you can get is 50 at a time.
See the list of forms that are sent to agents
Choose software to manage Corporation Tax online
We provide free software called 'Online Tax Return - CT', which lets you file Company Tax Returns (CT600) and supplementary pages CT600A, CT600C and CT 600J over the Internet. When you log on to online services, you'll be able to choose this as one of your filing options. We've tested all the features of this service and provide free helpdesk support to users.
You can also buy commercial software from other suppliers that allow you to file the return form, supplementary pages, accounts and computations online. We provide a validation service to help software companies test their products. If they're successful, we add them to our list of approved packages.
See a list of approved Corporation Tax Online software
Useful Corporation Tax information and tools
We've developed tools to simplify some of the key Corporation Tax processes and we also provide a number of sources of general Corporation Tax information.
General Corporation Tax guidance
You can access all our guidance, forms and returns, rates and allowances from our Corporation Tax homepage.
Marginal Rate Relief Calculator
This calculator works out how much marginal starting rate relief or marginal small companies' relief your client is eligible to claim. It will also tell you if none is due.
About the Marginal Rate Relief Calculator
Go to the Marginal Rate Relief Calculator
Information about payment of Corporation Tax
For most companies, Corporation Tax is due nine calendar months and one day after the end of the accounting period - the 'Normal Due Date'. Larger companies may need to make quarterly payments.
Find out about Corporation Tax payments
Calculating Corporation Tax
The level of Corporation Tax a company has to pay depends on the profit it makes. We provide a table showing which rates apply when and the effect of various reliefs, going back to 2004.
