UK Taxation document

[jafersadeq]

Tier 1(Entrepreneur) Policy Guidance version 04/2017 - Page 48

UK Taxation
If you are a director of a UK company, it must be registered for corporation tax and you must provide documentation from HM Revenue & Customs which confirms this.

Does that mean any document from HMRC shows (Tax Reference) is acceptable?
Such as CT603, CT610, CT41G, CT600

Is the copy of those documents is acceptable? Or it should be an original.

Thanks

[marcnath]

Yes, any of the documents.

They must be original

[JohnOhn]

Yes, any of the documents.

They must be original

Hey marcnath–people like you and Zimba are lifesavers on this forum. Thanks so much for sharing your knowledge. On that note, I have a few quick questions:

1) How can a CT600 "be original"?

• it's not a document sent to you from HMRC
• it's a blank PDF you download from HMRC and fill out or that you print from your accounting software after entering your numbers and information the form requires

2) I have a copy of all of my CT600's but none of them have my signature. At the bottom of the form the Declaration Box in the "name" field it has my name typed in, but not my real signature since the form is filed online. If I do submit a CT600 should I just print the copy my accountant sent me (again, with my name printed in the declaration box) and sign it?

3) In the Declaration Box below the "name" field, the six-digit date boxes are empty on all my CT600 forms. That's because the CT600 PDFs my accountant sends me is for my review before he files them online with HMRC. Since they are filed online, HMRC obviously knows the exact date, minute, and second the CT600 was filed. But if I'm sending the CT600 PDFs into the HO, should I fill in with a pen the date boxes to match the date they were filed on?

[marcnath]

Yes, any of the documents.

They must be original

Hey marcnath–people like you and Zimba are lifesavers on this forum. Thanks so much for sharing your knowledge. On that note, I have a few quick questions:

1) How can a CT600 "be original"?

• it's not a document sent to you from HMRC
• it's a blank PDF you download from HMRC and fill out or that you print from your accounting software after entering your numbers and information the form requires

2) I have a copy of all of my CT600's but none of them have my signature. At the bottom of the form the Declaration Box in the "name" field it has my name typed in, but not my real signature since the form is filed online. If I do submit a CT600 should I just print the copy my accountant sent me (again, with my name printed in the declaration box) and sign it?

3) In the Declaration Box below the "name" field, the six-digit date boxes are empty on all my CT600 forms. That's because the CT600 PDFs my accountant sends me is for my review before he files them online with HMRC. Since they are filed online, HMRC obviously knows the exact date, minute, and second the CT600 was filed. But if I'm sending the CT600 PDFs into the HO, should I fill in with a pen the date boxes to match the date they were filed on?

I notice you had a similar question in your own thread.

The point is not to be too literal about some of these evidence documents.

There are plenty of cases where people have used a software to recreate FPS and submit them. In my view, those are not the submitted docs that HO had in mind. They accept it nevertheless.

I think it is accepted since HO can very easily cross compare it with HMRC to check the data.

I expect the same with CT 600. In my view the copy that is printed out of the accounting software (which your accountant sent to you) is an original. I don't think a signature or date is needed.

Having said that, I never submitted my CT600 for my renewal. I submitted the document that HMRC sent when I first registered for Corporation Tax (forget which number was). That was clearly an original document.

[JohnOhn]

I notice you had a similar question in your own thread.

The point is not to be too literal about some of these evidence documents.

There are plenty of cases where people have used a software to recreate FPS and submit them. In my view, those are not the submitted docs that HO had in mind. They accept it nevertheless.

I think it is accepted since HO can very easily cross compare it with HMRC to check the data.

I expect the same with CT 600. In my view the copy that is printed out of the accounting software (which your accountant sent to you) is an original. I don't think a signature or date is needed.

Having said that, I never submitted my CT600 for my renewal. I submitted the document that HMRC sent when I first registered for Corporation Tax (forget which number was). That was clearly an original document.

Thanks so much, marcnath. Your logic and explanation make sense. Thanks again for the detailed reply.