HMRC Corporation Tax Return Changes

As a cost-cutting exercise, with effect from 19 September 2016 HMRC has decided to stop sending out paper copies of the following letters and information:

  • acknowledgment of receipt of a corporation tax return (CT620 ACK)
  • letter showing the key corporation tax filing and payment dates (CT610/CT610A)
  • Budget insert which shows the changes to corporation tax following the Budget and is usually issued with the notice to deliver a company tax return - this will be made available online instead
  • authorising your agent form (64-8) which used to be issued with the “Information for new companies letter” (Form CT41G)
  • filing reminder letters which used to be issued 28 days before the return due date
  • notes issued with corporation tax return
  • various other corporation tax forms such as the notice of amendment to a return.

Companies and agents are now expected to check the CT Online View Liabilities and Payments to see their return details.

As you can no longer rely on HMRC sending out paper reminders for corporation tax returns 28 days before the due date so,  you will have to make sure you and your advisers internal reminder systems are up to date.

Malcolm Storer, Associate Director - Tax