Urgent advice needed : Nil CT600

stefanborostefanboro Well-KnownPosts: 187Registered
Hi Everyone,

Having a good weekend??

Ok, so the situation:

* Need to a nil CT600 for several years
* The company is almost struck off and has no listed directors

What I need to know:

* Doing a nil CT600 - after entering all the basic company details do I leave the boxes for figures blank or put 0.00 or doesn't matter?
* Given that the company has no directors who signs the return??

I have been asked to do the nil returns by a former director of the company. I am sure he would be happy signing them but I'd just rather he didn't...........


  • BluewednesdayBluewednesday Font Of All Knowledge Posts: 1,624Registered
    If the company is almost struck off why bother?

    If there's not a listed director there's nobody to authorise you to do it - frankly I wouldn't touch it!
  • stefanborostefanboro Well-Known Posts: 187Registered
    I have explained everything to the former director - I have told him he has no obligation to make the returns despite HMRC sending him letters demanding the returns before the company is struck off.

    He evidently doesn't believe me and frankly our relationship is not one in which I can say no to this request. He's not a client - something else.

    I am simply preparing the nil returns for the ex-director. He is submitting them.
  • BluewednesdayBluewednesday Font Of All Knowledge Posts: 1,624Registered
    Well in that case I would just put 0.00 in the pertinent boxes.

    I wonder how he is going to submit them?
  • stefanborostefanboro Well-Known Posts: 187Registered
    Well in that case I would just put 0.00 in the pertinent boxes.

    I wonder how he is going to submit them?

    VIA post - he has been told he can do this and the guidance on this states:

    From 1 April 2011, you must submit your Company Tax Return online for accounting periods ending after 31 March 2010. Additionally, your tax computations and, with very few exceptions, the accounts that form part of your Company Tax Return, must be submitted in Inline eXtensible Business Reporting Language (iXBRL) format.

    I suppose I'm being pedantic re: 0.00 figures or blank fields.

    But the signing of the CT600 in this case does make me wonder. If he is happy to sign and he is confident a nil return is due then sod it I suppose.
  • Gem7321Gem7321 Experienced Mentor DevonPosts: 1,438MAAT, AAT Licensed Accountant
    If he's signing it and submitting it himself why doesn't he just put the 0.00 in himself?
  • stefanborostefanboro Well-Known Posts: 187Registered
    Because he wants me to do it....? How is that even relevant?

    For the moment I am his whipping boy who has to do what he wants so long as I have the capability and am operating within the law.

    Both apply to me here but I always like to get a second opinion - I have filled many CT600's but oddly enough I've never had to file a nil return.

    Best off giving the HMRC office on the demand letter a quick 2 min call to verify these daft points.
  • BluewednesdayBluewednesday Font Of All Knowledge Posts: 1,624Registered
    Not daft points, if you've never done it before you don't know!

    It's just more surprise at what you are having to do.
  • burgburg Experienced Mentor GloucesterPosts: 1,440Moderator, FMAAT, AAT Licensed Accountant
    As much as a nil CT600 might be required you are appointed to act by the Directors of the Company. Since there are none I would decline as ultimately it may come back on you as agreeing the CT600 contents without satisfactory evidence. Why does he want you to fill out 0.00's? Is this so it is in different handwriting should questions be asked?!

    Personally I wouldn't do it unless the full facts were disclosed. Plus it is not possible to sign off as there are no directors.

  • MonsoonMonsoon Font Of All Knowledge Posts: 4,071FMAAT, AAT Licensed Accountant
    If he's not a client then I guess he's an employer and sounds like you don't have much choice, for whatever reason.

    Are the returns Nil? Or does the company owe tax? If the company owes tax, you have an ethical problem. If not, however, it's him signing them, not you. Even though he's not a director (I assume there are no directors, as opposed to him being an ex-director with other folk still appointed) HMRC won't care that he's no longer appointed. They just want to tick the box that says CT600 received.

    Email the guy with a personal "disclaimer" at the very least.

    I don't understynad the significance of who actually writes the zeroes on the return. It doesn't matter if you write the zeroes or if you point the right boxes out to him so he can do it, your involvement is the same either way. And, more importantly, it's his signature.

    Good luck.
Sign In or Register to comment.