Business Tax Account – Changes to Corporation Tax (CT) paper forms

HMRC have provided an update on Corporation Tax (CT) paper forms:

"In the future, HMRC will offer customers the option to receive paper based forms electronically. The changes will not affect your capacity, as an agent, to undertake CT work, just make it easier and quicker.

 In preparation for this we have reviewed the CT paper forms currently being issued and will:

  • Stop issuing some non-statutory forms where there is already a digital alternative to obtain the same type of information.
  • For certain non-statutory forms where there is an authorised Agent registered on HMRC’s CT system – stop issuing the duplicate company copy of the form.  The Agent copy of the form will continue to be issued.
  • For certain statutory forms where the Agent and Registered Office address are the same on HMRC’s CT system– stop issuing the courtesy Agent copy of the form.  The Company copy of the form will continue to be issued.
  • Stop issuing paper versions of guidance notes with CT forms and make them available digitally on GOV.UK.

We plan to implement the changes from 19 September 2016.  To find out more about CT form changes, visit our CT Form news article where you'll find information about what these changes mean for you."

Technical Team

Posted in: News