You must tell us that your company exists and that it is liable to tax.

The word 'company' is also used to include:

• members' clubs, societies and associations
• trade associations
• housing associations
• groups of individuals carrying on a business but not as a partnership, (for example, co-operatives.)

What you have to do

For Corporation Tax, companies

• have to work out their own tax liability
• have to pay their tax without prior assessment by the Inland Revenue
  and
• are liable to penalties if they do not deliver a return by the statutory filing date, normally 12 months after the end of the accounting period.

Corporation Tax is due for 'Accounting Periods' which are normally 12 months long. Accounting periods can, in some circumstances be shorter than 12 months but never longer.

For more details and explanations, go to:

• CTSA BK3 A Modern System for Corporation Tax Payments a guide to quarterly installment payments (PDF 76K)
• CTSA/BK4 A general guide to Corporation Tax Self Assessment (PDF 157K) or,
• A Guide to Corporation Tax Self Assessment for Tax Practitioners and Inland Revenue Officers (PDF, 256K)

Version 2 forms CT600 for use for accounting periods ending on or after 18 March or 1 April 2004:

• CT600 (2004) Version 2 the company tax return form (PDF 56K)
• CT600 (Short) (2004) Version 2 the company short tax return form (PDF 43K)
• CT600 Guide (2004) Version 2 the guide to the company tax return forms (PDF 119K)
• CT600A (2004) - Loans to participators by close companies Supplementary Pages (PDF 41K)
• CT600E (2004) - Charity and Community Amateur Sports Clubs (CASCs) Supplementary Pages (PDF 400K)
• CT600J (2004) Disclosure of tax avoidance schemes Supplementary Pages (PDF 34K)

Supplementary Pages for 2004:

• CT600B (2004) - Controlled foreign companies Supplementary Pages (PDF 33K)
• CT600C (2004) - Group and Consortium Supplementary Pages (PDF 43K)
• CT600D (2004) - Insurance Supplementary Pages (PDF 37K)
• CT600F (2004) - Tonnage Tax Supplementary Pages (PDF 41K)
• CT600G (2004) Corporate Venturing Scheme Supplementary Pages (PDF 33K)
• CT600H (2004) Cross-border Royalties Supplementary Pages (PDF 27K)
• CT600I (2004) Supplementary Charge in Respect of Ring Fence Trades Supplementary Pages (PDF 36K)

Other forms:

• CT41G (Manual) New Company Details (41K)
• CT41G (Clubs) Details of Clubs, Societies and Voluntary Associations and other similar bodies (PDF 72K)
   
• CTSA BK3 A Modern System for Corporation Tax Payments a guide to quarterly instalment payments (PDF 76K)
• CTSA BK4 A General Guide to Corporation Tax Self Assessment (PDF 157K)

Spiegel & Utrera, Ltd. 11 Murray Street London NW19RE

Telephone: 0207 284 3700 / Fax: 0207 284 3533
 
 Free Phone: 0800 917 1200 /  Free Fax: 0800 169 2300

Send us an email: info@spiegelutrera.co.uk