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New company - CT61


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Our client incorporated a new company, but are now handing over to use.

HMRC have issued two blank CT61s to the company, though there is no interest paid by the company to anyone that would require withholding tax.

Is return of CT61 mandatory, or is this just HMRC covering basis?

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By Adrian T
16th Sep 2019 14:05

Page 2 of the CT61 guidance notes state that "'Nil' returns are not required" (

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Replying to Adrian T:
By SteLacca
16th Sep 2019 15:22

Thank you. The client only sent the forms, not the notes.

Job done.

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By Matrix
16th Sep 2019 18:12

I wonder if the client ticked a box, upon incorporation, saying they would need CT61s. This is the second one this week.

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By lionofludesch
16th Sep 2019 18:34

In the ACT days, they came as a matter of course but I haven't seen one for donkeys' years.

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