COM23136 - Assessing: CTSA assessments: companies deducting income tax from certain payments (CT61 return) (Action Guide)
To handle a CT61 return case, consider steps 1 - 7 below. The guide is presented as follows.
| Action | Steps |
|---|---|
Step 1 |
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Step 2 |
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Step 3 |
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Step 4 |
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Step 5 |
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Request by a company or agent to issue the CT61 return to a different address |
Steps 6 - 7 |
Setting up a new CT61 case
1. 聽Use the SEES SAFE stencil to ask your SAFE user to create the record using the COTAX UTR and go to step 5.
Changing the Accounting Period (AP) end date for a CT61 case
2. 聽Use the SEES SAFE stencil to ask your SAFE user to update the SAFE record and go to step 5.
Ceasing a CT61 case record - no more returns expected
3. 聽Use the SEES SAFE stencil to ask your SAFE user to update the SAFE record to show that no more returns are expected and go to step 5.
Request of CT61 return by the company or agent
4. 聽Complete the SEES SAFE stencil to ask your SAFE user to issue a CT61 and go to step 5.
Note the COTAX record
5. 聽Use COTAX function NOTE (Case Notes) to record the SAFE action you have requested.
Request by a company or agent to issue the CT61 return to a different address
6. 聽Explain that we only can only issue CT61 returns to the company at its聽Registered Office address which COTAX receives automatically from Companies House or,聽where the company is not registered under the Companies Act聽such as an unincorporated association, the main address or principal place of business.聽We cannot issue CT61 returns to a different address.
7. 聽If the company wants to change its address and it is registered at Companies House,聽ask the company to update its Registered Office address details with Companies House and聽explain that COTAX will get the updated address automatically, then聽SAFE will use it to issue CT61 returns to the company.
If the company wants to change its address and it is not registered at Companies House,聽use function ACNA (Amend Company Name / Address) to update COTAX with the new address. Explain that COTAX will send all assessing output to that updated address and that SAFE will use the same address to issue CT61 returns to the company. For more information see COM23014.