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Late CT600

Late CT600

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We have a client who was merrily filing dormant accounts until he got a vat investigation, seems he wasnt dormant after all, all the vat is now paid but in 2015 a set of dormant accounts was filed with Companies House but no CT return with the HMRC. The question is what do we do about the CT return, we have basic figures from the vat investigation but no accounts (except for the dormant ones.) Could we bash some accounts together and amend the Companies House version and prepare the CT return or is there a compromise option with the HMRC.

Any thoughts.


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By lionofludesch
11th Apr 2019 16:53

Your best course of action is to dump this client by the look of it. He's either dishonest or a complete fool. Whichever it is, he's trouble.

But, if you insist on sticking with him, I'd re-file the latest CoHo accounts and see what HMRC will accept. They'll probably go for CT600s for every period in which he was trading, possible that they may gloss over the formal accounts but the client's not left himself much bargaining power. The short answer is you'll have to do whatever HMRC want you to do.

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By CW2012
11th Apr 2019 17:30

I was worried that we might have to throw ourselves at the HMRC's mercy, if we have to then so be it.

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By Matrix
11th Apr 2019 18:12

Prepare the figures if you can and then call HMRC and get them to open up the periods, you may need to provide the date that trading commenced in writing. They may give an extension to file (I got one yesterday when on phone to the guy who resets the CT periods, they reset straightaway so won’t need it).

If no notices to file then I expect no late filing penalties but obviously the tax, if any, will be late. I don’t know if any other penalties.

Make sure you get paid first.

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