HMRC reminder on company tax returns
HM Revenue and Customs (HMRC) has issued a reminder about the forthcoming switch from paper company tax returns to online filing.
As from 1 April 2011, all companies will have to file their company tax returns electronically for any accounting period that ends after 31 March 2010.
In order to prepare for the change in the rules, HMRC has said that it will not be sending out blank paper return forms (CT600) and guidance notes (CT600 Guide) from 1 July 2010.
Although companies will still be able to download and print the forms from the HMRC website after 1 July, they will need to submit their returns before 1 April 2011 if they wish to use paper forms for any accounting period that ends after 31 March 2010.