Self Assessment: The forms we send to agents

Self Assessment (individuals, partnerships and trusts)

Form Number	Description
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

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.

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