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?
- Is Dropbox right for your client comms? Webinar 15 May 336
- Set up a company pension 275
- RTI Fees 256
- 2011 FHL loss & ITA 2007 s74a 240
- Where's our 10%? 234
- Driving sales growth 204
- UK Property Purchase by an overseas individual in own name 202
- HMRC Enquiry Assessments 201
- Cost of converting property - who pays? 198
- EIS 193
- CIS late registration 192
- Regiatration of a Trust 190
- Accounting for gift vouchers - paid for and donated 182
- Break up basis accounting 174
- Best structure 172
- Accounts production software for business SSC 165
- Property owned privately 164
- Membership of trade association - tax deductible? 160
- High Income Child Benefit Tax Charge Error? 142
- iQor recovering HMRC debts again 141



If they want the cash...