|
Self Assessment (individuals, partnerships and trusts)
| Form Number |
Description |
| SA310 |
Acknowledgement of cleanly captured return
where the return included the calculation |
| SA300 |
Statement of account
The client can ask HM Revenue & Customs to send this to
the agent but this will mean the client does not get a copy. |
| SA302 |
Tax Calculation |
| SA323 |
Revenue Determination |
| SA324 |
Surcharge Notice |
| SA326 & SA328 |
Fixed penalty notices |
| SA327 |
Client's Account Information Sheet
In December and June each year we send agents a list of details
of transactions on all their clients' accounts. This covers
12 months for each client. |
PAYE (Pay as you Earn)
| Form Number |
Description |
| P2 |
PAYE Notice of Coding |
Self Assessment for companies
| Form Number |
Description |
| CT603 |
Notices to deliver a company tax return
We send Notices to companies, as required by law, but agents
receive a list of clients (form CT603A) we have issued with
notices. |
| CT205 |
Return reminder
Like the Notice we issue this to the client. Agents do not get
copies. |
| CT208 |
Payment reminder
We issue the form to the agent. |
| CT209 |
Payment receipt
We issue the form on request to an agent. |
| CT210 |
Change of HM Revenue & Customs office handling
client
We notify both the company and agent. |
| CT211 |
Late-filing penalties forms
- Penalty warning letter
- Penalty determination and notification.
We send copies to both the company and agent. |
| CT214 |
Incomplete return
We send this form to the agent if he or she sent in the return
for the company. |
| CT216 |
Application for payment
We send this form to the agent. Any subsequent request may be
sent to the client. |
| CT217 |
Reallocation of payment
We send a copy to both the company and agent. |
The company tax return form (CT600), supplementary pages (CT600A
to CT600G), and CT600 Guide
We do not issue return forms automatically to agents as many use approved
software substitute versions. Agents obtain supplies (maximum 50 of
each form each order) by telephoning the CTSA Orderline (0845 300
6555).
Forms in the CT620 series:
- Acknowledgement of a company tax return
- Acknowledgement of an amendment to a company tax return
- Notice of correction to a company tax return
- Determination of tax payable in the absence of a company tax
return
- Notice of amendment to a company tax return
- Notice of amendment to a self-assessment during an enquiry into
a
company tax return
- Notice of closure of an enquiry into a company tax return
- Notice giving effect to a claim or election not included in a
company tax return
- Assessment to make good to the Crown a loss of tax
- We send a copy to both the company and agent.
Enquiry forms
HM Revenue & Customs has agreed with the professional bodies that
where there is an 'enquiry', HM Revenue & Customs will correspond
with the agent where one is authorised. The practical effect of the
agreement is that while a formal notice of enquiry must be given to
the client, correspondence can be addressed to the agent.
Repayments
If a repayment of tax is made, it is sent to the client unless requested
by the client that it is to be issued to their agent.
Agents receive details of repayments sent to their clients. These go
to all agents acting, whether a form 64-8 is in place or not.
Tax Credits
Forms, information packs are sent to an agent if he or she requests them.
National Insurance Contributions
Letters and forms are sent to an authorised agent where form 64-8 is
held.
If a repayment of contributions is made, it is sent to the client
unless requested by the client that it is to be issued to their agent.
|
