Ct600

Anne BoleynAnne Boleyn Well-KnownPosts: 196Registered
Hi

I'm aware that company accounts don't need to be signed before being sent to HMRC but does the CT600?

Comments

  • burgburg Experienced Mentor GloucesterPosts: 1,440Moderator, FMAAT, AAT Licensed Accountant
    Do you mean physically sending signed accounts or do you mean that there is no requirement for directors to agree the accounts before submitting. If the latter then yes there really would be a requirement as a professional and ethical matter. You could have something wrong which the Director(s) may shed more light on?

    As for the CT600 again it needs to be agreed and if submitted on paper then yes it needs to be signed. If sent electronically then no.
    Regards,

    Burg
  • MonsoonMonsoon Font Of All Knowledge Posts: 4,071FMAAT, AAT Licensed Accountant
    Make sure the accounts are signed for your files.

    If you're sending a paper CT600 then HMRC won't reject the accompanying accounts if they aren't signed, but the CT600 itself needs signing. At least, this was true last I checked but I've filed electronically for years now.
  • JodieRJodieR Experienced Mentor Posts: 1,002Registered
    The CT600 doesn't have to be signed by a director - you as accountant can sign it.
  • MonsoonMonsoon Font Of All Knowledge Posts: 4,071FMAAT, AAT Licensed Accountant
    JodieR wrote: »
    The CT600 doesn't have to be signed by a director - you as accountant can sign it.

    Really?! I didn't know that. Now that's interesting.
  • Anne BoleynAnne Boleyn Well-Known Posts: 196Registered
    Ct600

    Hi

    Thanks for all the replies. Yes the directors have checked through the accounts and are quite happy but now not about to physically sign. Good to know that I can sign the CT600 as agent.
  • GuestGuest Feels At Home Posts: 73Registered
    Hi

    Thanks for all the replies. Yes the directors have checked through the accounts and are quite happy but now not about to physically sign. Good to know that I can sign the CT600 as agent.

    Yes you can sign off the CT600, however if time permits I always obtain clients approval a) they are agreeing the return which is HMRC basis of assessment and also agreeing the comps, b) they see the additional work involved in the fee.
    My understanding is that ICAEW now request their members to obtain client approval from a PI view. Think out of approx 80 CT600s I have signed one this FY, and that was with no CAs.
  • GuestGuest Feels At Home Posts: 73Registered
    That’s a signed file copy all are sent electronically
Sign In or Register to comment.