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Corporation tax

As many Taxation readers will be aware HMRC is no longer issuing CT600 acknowledgements and payslips when accounts are filed for a company. This appears to have been the case from late 2016 and will probably have first affected accounting periods ended March 2016. HMRC appears to be expecting all payments to be made by way of online banking – using the full correct ever-changing reference number suffixes – or to use the blank payslips that were attached to the notices to file for the relevant accounting period. These are likely to have been issued nearly 12 months ago and in many cases just disposed of.

This unnotified change in procedure appears to be causing much consternation and additional work and time that is lost within the profession.

Despite several representations to HMRC through the Working Together channels it seems that the...