Are signed accounts required by HMRC?

Posted by alan.broome PM | on Fri, 27/08/2010 - 09:13 944 6 comments | report

I've just started filing CT600's online using Digita. Part of the filing process requires me to attach a copy of the accounts relating to the return. Normally I email accounts to clients for approval so I have a PDF of unsigned accounts ready in my filing cabinet. The client doesn't always email a copy of the signed accounts but will post them or hand them in to the office. Its a PITA to scan the signed copies and my question is do I have to or can I attache an unsigned copy and put in the other info box on the CT600 confirmation that the cleint has signed a paper copy? I'd ask the Revenue helpline but its Friday and I can't bear the thought of going through that rigmarole.

TIA.

Comments

Unsigned (but not abbreviated) is fine

nogammonsinanun... | Fri, 27/08/2010 - 09:46 | Permalink

I would not even put any note in the white space to the effect that signed copies are held.

With kind regards

Clint Westwood

Thanks

alan.broome | Fri, 27/08/2010 - 09:51 | Permalink

Cheers Clint. That'll make my life easier.

Out of interest, why not the comment in the white space?

No comment

Euan MacLennan | Fri, 27/08/2010 - 10:13 | Permalink

We have been filing company accounts as produced by our software, i.e: unsigned, with online CT600s and computations for years. We have never commented in white space and never had a rejection.

Come to think of it, where is the white space on a CT600? Do you mean the box on page 1 headed "If you are not attaching accounts and computations, say why not"? That would obviously not be appropriate.

The accounts themselves ...

nogammonsinanun... | Fri, 27/08/2010 - 10:15 | Permalink

... are nothing more than white space to support the tax return, which IS signed by the taxpayer. There is no need to sign the white space as well as the return. In any case the signed accounts are filed at Companies House (available to HMRC) albeit possibly abbreviated.

With kind regards

Clint Westwood

.

blok | Fri, 27/08/2010 - 10:32 | Permalink

I had a conversation with someone at HMRC last week about a Corp Tax issue.

The person on the phone advised that I should put information in the white space just to make sure.

I asked him if he could show me where that was and he went quiet!

Online or paper, no signature needed

Ardeninian | Fri, 27/08/2010 - 12:38 | Permalink

I spoke to HMRC recently about this, as I had a rare occasion where I couldn't submit electronically and didn't hold a spare copy of signed accounts.

Their stance is that the accounts must contain within them the name of the person who has agreed/signed the accounts (which most if not all software does as standard), but not necessarily a physical signature: unsigned PDF (online) or an unsigned hardcopy (paper) are fine.

Whoever at HMRC mentioned white space needs a bit more training to tell his arse (CT600) from his elbow (SA100) - and to ask his colleagues whether they read anything put there anyway...

TaxManDan