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CT600 Is Filing In Order Necessary?

Hi Accounting Web,

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Hi Accounting Web,

Two questions for the forum today:

1. Just helping a client file their CT600s. The problem is they haven't done so for several years and it appears a good bit of information is missing from several years. The current year is fine though and I have all the information I need to file. I would like to file what I can right now to stop any penalties from accruing. Then go back and fix up the previous years. The client has accepted it's his mistake and that he's going to a rather large penalty any way it's sliced. Any advice on how to proceed? Would it look unfavourably to file what I can then go back? There wouldn't be any brought forward losses as it's an LTD for a contractor so I would think this would be fine.

2. Also to note, the client has also been labelling the company as dormant in Companies House whilst not having registered with HMRC for corporation tax even though the company has been trading. I don't see how this is to large of a problem aside from getting a hefty fine/ interest charge. My approach is to file the necessary Companies House amendments and CT600 filings and will be a come what may for whatever penalties will be incurred. Any thoughts how this might be handled better?

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By Matrix
23rd Jun 2019 19:19

Assuming no notices to file have been received then call (or you may have to write) with the date the company commenced trading and the company should have 3 months to file from when the notices are issued. I would file all together and get your client to pay an estimate of the tax now. Although you will need payment references or HMRC will pay it back.

There could be a late notification penalty and obviously interest, don’t know about other sanctions. Get paid upfront.

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