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Accounts for CT600

Accounts for CT600

Quick question.  Years ago, I remember a few occasions where corporation tax returns were filed with final but unsigned accounts, where the accounts were not expected to change but for various reasons hadn't actually been signed.

I now have a situation where the directors want to file a CT600 early as it contains a repayment claim, but the accounts can't be signed off for a few weeks for various complicated reasons.  The accounts are final and have already been audited, so no further changes are envisaged.  However when I produce the iXBRL accounts, I need to put in a date of approval and a director's name otherwise I can't produce the accounts for filing with the CT600.

Is it possible (and permissible) to file the CT600 before the accounts are approved nowadays?


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11th Jul 2012 16:31

If they want the cash...

... then they'll sort out the 'various complicated reasons' and sign the accounts won't they? I f they won't take responsibility for what is in the accounts, why should HMRC release payment?

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12th Jul 2012 23:14

Can't they approve by e-mail?

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13th Jul 2012 00:03

On the accounts

"Can't they approve by e-mail?"

The problem is the date of approval on the accounts.

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13th Jul 2012 10:26

Misunderstood the question - thought you were just talking about physical signatures rather than actually agreeing to the figures!

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