COM130080 - Returns / notices: notices and returns: form CT200 - CT pay and file APs

The return form for a CT Pay and File AP is a CT200 and it contains 10 Sections. Not all of the Sections need to be completed by all companies

• Section 1 must be completed by all companies
• Sections 2 to 8 need only be completed if they are relevant
• Sections 9 and 10 are completed on a voluntary basis

The person making the return for the company must make a declaration in Section 1 to the effect that the return is, to the best of his or her knowledge complete and correct.

The declaration must

• Contain an original signature

And

• Be signed by a proper officer of the company (usually the Company Secretary) or any other person authorised by it. This authority can be expressed, implied or apparent

In practice, you should accept a return or amended return provided it contains an original signature and there is no reason to doubt the authority of the person signing it.

You should accept the signature of any company official, employee or agent (including a tax advisor or an accountant) on this basis. In addition, you may accept returns ‘signed‘ in the name of a firm of accountants.

When a company is in liquidation, the liquidator must sign the return or amended return. You may accept returns signed on behalf of the liquidator (for example, by an insolvency manager).

The treasurer or acting treasurer should normally sign a return or amended return for an unincorporated association.

Note: Refer the case at once to Central Policy Tax Administration Advice (TAA) Stockport if

• A return was signed either in the name of a firm of accountants, or on behalf of a liquidator

And

• The company later contends that the return is not valid because it was not properly signed

For a list of forms relevant to this subject, see COM130011.