Switching from Paper to Online Company Tax Returns
Readers will be aware that from 1 April 2011 onwards, all companies and organisations required to file a company tax return must submit this online for any accounting period ending after 31 March 2010.
Since 1 July 2010, in preparation for the change from paper to online, HMRC will not issue blank paper return forms and guidance notes (forms CT600 & CT600 Guide) with the ‘Notice to deliver a Company Tax Return’ (form CT603).
For more information about these changes go to the HMRC website at http://www.hmrc.gov.uk/ct/ct-online/file-return/switching.htm