Can I tell via HMRC Online if CT return issued?

From the agent view, can you tell if a CT return has been issued or not?

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I've got several charitable companies in my portfolio and I've been telephoning HMRC each year to check that a CT return hasn't been issued (we put in the 64-8s following an event where one was issued and no-one at the client end forwarded the correspondence and a huge argument about non submission-penalties followed....).

We all know how bad the phone lines have got and I've been trying to work out it it's possible to tell definitively from using the HMRC Online access we have as agents. 

As far as I can see, there is no obvious "Return not issued" section for CT (like there is with unincorporated SA). 

The closest section looks to be "Accounting period overview", which lists the accounting period end dates.

If the accounting period isn't listed here, I think that this means a return hasn't been issued.

If the accounting period is listed, does this always mean a return is issued? If so, it seems like there's a few cases that must be issued and then just be getting logged as "nil returns" when I call HMRC (they always ask the questions before confirming no need to submit verbally).

Please could someone confirm whether I've totally missed the mark here? It seems a very vague and unreliable way of checking compared to the clarity of the unincorporated clients that have a clear message that I can screenshot and save!

Many thanks



Replies (2)

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By accountantccole
29th Sep 2023 15:10

If the period is listed they are expecting a return

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Replying to accountantccole:
By unsure_accountant
02nd Oct 2023 08:49

Thanks for confirming - that was the only way I could possible have differentiated but I did wonder if I was missing something more obvious.

For some companies, HMRC have obviously been using my "has a return been issued?" call to log them as not required.

I should probably just keep doing what I'm doing and calling them to be safe, rather than risking a penalty. It's hard to get a screenshot of something that isn't there as proof for the file that a return wasn't issued!

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