COM130090 - Returns / notices: notices and returns: form CT600 - CTSA APs

Form CT600

Returns for accounting periods ending after 31 March 2010 must be submitted electronically through CT Online. There are some exceptions:

• Companies run entirely by individuals who are practising members of a religious society or order whose beliefs are incompatible with the use of electronic communications will not be required to file online.
• Insolvent companies within a formal administration or winding up procedure are excluded from the legal requirement to file online. (Solvent companies being wound up under a members' voluntary liquidation are not excluded from online filing.)

The return form for a CTSA AP is a CT600 and may need to be accompanied by Supplementary Pages which, when completed, form part of the company tax return.

Validation rules make sure that all mandatory parts of the electronic CT600 and any supplementary pages are completed. The rules also make sure that there are no arithmetical errors.

Supplementary pages must be included where the following circumstances apply

• CT600A if loans are made to participators by close companies
• CT600B if a UK company has a 25% interest in a foreign company that is controlled from the UK
• CT600C if claims or surrenders are made under the group and consortium relief provisions or for eligible unrelieved foreign tax (EUFT)
• CT600D if claims are made under Schedule 19AB ICTA 1988 by insurance companies (including corporate members of Lloyd’s) or friendly societies
• CT600E if claims are made to exemption by Charities and Community Amateur Sports Clubs
• CT600F if a company operates ships and is party to a Tonnage Tax election
• CT600G if claims are made after 1 April 2000 but before 1 April 2010 under the Corporate Venturing Scheme
• CT600H if the company is claiming relief for Cross Border Royalties
• CT600I if a supplementary charge on ring fence trades applies
• CT600J if a company uses or intends to use Tax Avoidance Schemes

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Declaration

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

The declaration on a paper return must contain an original signature of 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.

A return delivered through CT Online does not have a hand written original signature. Instead, it includes the printed name of a person authorised by the company to access and use the Corporation Tax Online Service to deliver its return.

In practice, you should accept a paper return or amended paper 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

• 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.