I am currently completing an incorporated charity ct600. As I only deal with charities I rarely have to file ct600's but one has been requested by hmrc.
My issue is that the return includes the charities 10digit utr in the box that says "tax ref as shown on ct603". The tax ref shown on the ct603 is a 13digit ref which includes the utr.
I can not see anyway of changing the ref online from the utr to the 13digit ref when completing the return.
Does it matter if only the utr is used not the longer ref on the ct603?
Thank for your help.
Replies (6)
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The first 3 digits ....
... represent the tax office that deals with the company, they are not part of the utr and not needed.
Last three digits
A notice to file a CT return adds a suffix of three digits to the static 10 digit UTR.
The last three digits identify the accounting period, here's an example of these extra three digits:
A01
In consecutive years the A remains static whilst the "01" bit goes up by one each year, eg. A02, A03, etc.
That is not strictly right ...
... it add 3 characters - the CT603 will show 999 99999 99999 A 99
The first 3 are the tax office, the two groups of 5 the UTR, the last two groups the accounting period indicator.
A suffix of 7 characters is used for collection purposes, eg A00114A to allocate payments made against the correct accounting period.
If you look at the payslip attached to the CT603 this will have a 17 character reference top left. The first 10 digits is the UTR, the rest of the characters are the suffix as described above.
See here, this is A 07, so the 7th accounting period for the company
YES
UTR = UNIQUE TAXPAYER REFERENCE - does what it says on the tin.
I do admit though, HMRC don't make it easy for the inexperienced to understand their references!