COM130001 - Returns / notices: notices and returns: introduction

For APs ending after 31 March 2010, a company served with a notice to deliver (Word 24.5kb) must deliver a company tax return through CT Online with appropriate attachments. The company must also pay any CT or CT-related liability electronically for any accounting period.

The notice to deliver specifies a time limit for filing the return, normally 12 months after the end of an AP. Failure to comply with the time limit renders the company liable to penalties.

As part of the filing obligation the company must complete a return form

• CT600 for a CTSA AP

• CT200 for a CT Pay and File AP

The company tax return consists of

• The completed return form
• Accounts

• In iXBRL (Word 34kb) (inline Extensible Business Reporting Language) format, if it is a registered company

• In iXBRL or PDF (Word 23kb) if it is an unincorporated charity, club or society

• Computations clearly showing how the return figures have been derived from figures in the accounts in iXBRL format

The whole company tax return, including the return form, the accounts and the tax computations, have to be delivered online using either HMRC’s own filing software or approved third party tax software that produces a company tax return meeting HMRC specifications.

Failure to provide any part of the information required and in the correct format means that the return is unsatisfactory and that the company has not met the filing obligation imposed on it.

However, HM Revenue & Customs takes the view that if the return includes accounts and computations in iXBRL format where required, we will accept it as a valid company tax return unless and until close scrutiny as part of a general compliance review shows that it is not.

Before rejecting a return you must refer to BGN012/11 (‘Managing the Transition to Compulsory Online Filing of Company Tax Returns’) for further guidance on the approach to take while mandatory online filing is in its early years.

It is important to note that for

• CTSA APs, the requirement is that any statements and reports needed to satisfy the notice form an integral part of the return, and a self assessment (Word 23.5kb) cannot be made until a company has fully met its filing obligation

• CT Pay and File APs such additional information had to be supplied ‘together with’ the return, but was still required in order to satisfy the filing obligation

Every company tax return for a CTSA AP must contain a self assessment of the amount of tax payable for that AP.

A company may amend its return if it wants to change an item or items contained in a return previously made for an AP.

There are rules to ensure that if a company is sent a notice, it can make a return for an AP or APs even if the period specified in the notice is not an AP.

If a company that is outside the charge to CT (because, for example, it is dormant (Word 23.5kb) is served with a notice it must make a Nil return to satisfy the notice.