If you are new to our CT software or using the accounts facility for the
Contents
1. ABC a E ay X lt 4 Show Hide Comment l Protect and Share Workbook iG FE d CL i c AP tJ 3 Z Show All Comments B Gil Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share lt Comment ow Ink Sheet Workbook Workbook L Track Changes Proofing Comments pi Changes userid vl A B C D F G H 1 J K L M N o P Q R 59 Administration and Control 60 B ues elus QhReceived On progress Completed 63 64 Date agent status changed 65 E nem Olssued Osubmitted Accepted 68 69 Date Revenue status changed TO 71 Tax total 0 Tick here to send the accounts as a PDF 72 Tax paid 73 Tick here to send a separate accounts file with XBRL 74 Payments made You will be prompted for the file when 75 reported in SACTL you prepare and submit online T6 File extension html HMRC User ID 78 Tick here to exclude the detail P amp L from the XBRL 79 Password Tick here to exclude the Accountant s report 80 Only applies with our template 81 Co House Co Ho Presenter ID Location c My Documents 82 83 Presenter password Companies House submission 84 Presenter authentication code please tick if instead of HMRC 85 Company Auth code Resubmission number rarely used J 86 87 Please tick for Abbreviated Accounts for Co House 88 89 New style iXB2. Every company must have an authorisation code You can obtain this from CH and you can write to CH to change it Each person or organisation whether it is the company or an agent acting on their behalf needs a presenter id in order to present or submit accounts You can obtain a form to apply for the id from http www companieshouse gov uk toolsToHelp pdf noncredacc pdf The form is a Presenter account application Page 39 Please Note Neither CT6002014 nor this manual can replace the skills of an experienced tax adviser Matters which require detailed technical considerations from a tax point of view will still need to be addressed under CT and we recommend that consideration is given to tax planning issues before the tax return completion is commenced These matters should be a separate exercise which precedes the preparation of the tax return Detailed guidance on the tax technical aspects of completion of the forms is best obtained from the HMRC package of guidance notes and help sheets on the forms Other technical guidance should be sought from appropriate reference manuals on the subjects concerned Page 40
3. Note 1 for accounting policies is mandatory You need to choose which paragraphs to print and whether turnover includes or excludes VAT Other notes are automatically numbered in sequence depending on the note tick box in the Profit and Loss or Balance Sheet A typical set of notes is as follows from the notes turnover sheet c r ur z 16002014 vO Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer Acrobat 9 7 x amp 266686066 23 aer E am PR in Formula gt Error Checking Insert AutoSum Recent Financial Logical Tex Date amp Lookup amp Math More Name 7 x Watch Calculation 7 Calculate Sheet Fundion Time Reference amp Trig Functions Manager EE Cres Evaluate Formula window Options I Function Library Defined Names Formula Auditing Calculation G23 f Y A B c D E a 1 s T u v w x Y z AA AB AC AD AE AF AG 1 2 Quality Management Software Ltd test 3 zi Ple lete i gs lease as 5 Notes to the Financial Stateme 7 ts page NOME Geta vale for the Period Ended 31 March 2014 GotoP amp L 6 T 8 Note not required Turnover 2014 1013 9 10 UM Kingdom 12 Norfh America 13 Ta E Please check the notes 10 000 100 T6 17 ing profit loss tax as stated after charging the following 19 20 owned assets 21 assets on hire purchase contract 22 s on disposal of fixed assets A vuntahts and audit
4. Page 11 This information will be copied to page 1 of the short or full CT600 tax return depending on the option selected This sheet also includes information such as 16002014 Home Insert Pagelayout Formulas Data Review View Developer Acrobat x gt a x CA Show Hide Comment amp E Protect and Share Workbook a EJ a d tj Me uZ Show All Comments B i Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next E Protect Protect Share Comment 2 Show ink Sheet Workbook Workbook L Track Changes l Proofing Comments Changes Al MS f Please complete the following B C D E F G H l J K L M N o B Q R S i the Upper or Lower limit for any relevant marginal relief has varied and 63 the number of associated companies was different in the parts of the AP 64 Total turnover from trade or profession EN falling into the two financial years 65 66 RELSeE TETTE TD Effect of abolition of starting rate and NCD rate 67 You will only need to use boxes 40 and 41 instead of box 39 in a period straddling FY2005 and FY2006 if 68 38 Franked investment income mui the starting Rate and or NCD Rate is being used for FY2005 and 69 the number of associated companies was different in the parts of the AP 70 39 Number of associated companies in this period sme falling into the two financial years 71 OR 72 40 Associated companies in the firs
5. Ended 31 March 2014 e 8 9 Page 10 Company Information Go to Info 3 11 12 Report of the Directors Go to Report 4 13 TT 14 Go to A c report 15 j 16 Profit and Loss Account GotoP amp L 5 17 18 Balance Sheet 6 7 19 20 Notes to the Financial Statements Go to Notes 8 13 21 n 22 Schedule of costs and expenses Go to Detail 14 15 23 M 4 m Page 1 short Page 2 short Page Yshort Page 4 short Pagel Page2 Page3 Page4 PageS Page6 Page7 Page8 front index info rep M Ready Ej I Een en And you select a button to move to the page you require Page 30 The company information Move to the company information sheet and see the following C5 EENE z 16002014 vO Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review l View Developer Acrobat o x AB 4 EE ay 5 fa Ta Ys ent 18 HE Brg and Share Workbook Z9 Show All Comments gl Allow Use Ranges Spelling Research Thesaurus Translate W Delete Previous Net _ Unprotect Protect Comme i Sheet Workbook Workbook taa Changes Proofing Comments Changes A3 oa f company_name R s T u v w X X 2 Quality Management Software Ltd test Print this page 5 ll Please see the next page ompany Information Go to Index he Period Ended 31 March 2014 Directors Andrew Bolton Rebecca Benneyworth 16 Company secretary 7 18 Registered office 4 Huxley Close 19 Godalming 2
6. If you wish to use the database please first run the Office Setup program You may need your original Office CD or disks Run Setup and choose the Add Remove option Confirm that you have installed the options which allow Excel to use a database These are referred to as Office 97 Data Access Please select all the sub options by selecting the all option or ticking the boxes with the mouse If you have any doubt please contact QMS for advice Page 6 Getting started What do you need to run CT6002014 To run CT6002014 on your PC you should have e A Pentium with a minimum of 32 Mb of RAM preferably 64 Mb e Windows e A copy of Microsoft Excel 97 or above e A knowledge and understanding of the Tax Return and the company tax regime e The Revenue has approved printouts from a HP Laserjet printer Installing the spreadsheet The CT6002014 spreadsheet should be copied into any suitable folder Insert the CT6002014 Spreadsheet CD into your CD drive e Select Start Programs Windows Explorer e Select the CD drive e Select the file CT6002014 xls e Select Edit Copy e Find and Select the suitable folder e Select Edit Paste this action should cause the CT6002014 spreadsheet to be copied from the installation disk to your PC Installing the database you only have to do this if you did not use the database last year Insert the CT CD into your CD drive e Copy the file CTDATA MDB from the disk to the C drive
7. Research Thesaurus Translate New Delete Previous Net Protect Protect Share Comment Show Ink Sheet Workbook Workbook 12 Track Changes l Proofing Comments Changes Al 0 Kf Please complete the following 4 B C D E ix G i J K L M N o R Q 91 Payments to a person other than the company Complete the authority below if you want the repayment to be made to a person other than the company 94 as enter status com secretary treasu juidator or authorised agent etc 95 154 toe treasurer ee 96 of enter name of company 97 155 Please enter the client 98 authorise enfer name 99 100 enter address 101 102 103 104 105 106 Nominee reference 107 158 108 to receive payment on the company s behalf 109 Name in capitals 110 160 112 Declaration These details will be copied to the Short or Full tax return 113 Warning Giving false information in the return or concealing any part of the company s profits or tax 114 payable can lead to both the company and yourself being prosecuted 115 Declaration 116 The information have given in this company tax return is correct and complete to the best of my 117 knowledge and belief 119 Name in capitals Date dd mm yyyy After completing the company details then move to the Chargeable Profits sheet to complete the accounting and tax details Page 12 mpatibility Mo Protect and Share Workbook Allow Users to Ed
8. a facsimile Tax Return or submit a return with HMRC s e filing service CT6002014 uses the HMRC recommended method of calculating tax It follows the rules in the HMRC notes and working papers and as advised to us Consequently the calculated tax will agree with the Revenue s calculation If you enter all sources of income and allowances correctly then the tax will be correct You can use the database options to save each client s tax return information There are two main advantages the first is the saving of space as you do not need to store each client s return as a separate spreadsheet the second is that the information will be available for next year Use the Tidy up the database option to do as it says please remember to take separate copy of the database first The Tidy Up option may take a few moments depending on how large your database is Using the database You do not need to save and load each client s tax return as a separate spreadsheet Use the Save client to database and Open client from the database buttons on the introductory page to save and retrieve the client s return Please remember to use the Save option if you make any changes you wish to save CT6002014 overwrites any existing information already in the database The Open Client from previous year button allows you to open a client stored in the database for the previous tax year The company standing information is brought forward and the
9. amp L the amounts must be consistent for Raw materials Work in progress Finished goods to meet HMRC s requirements Last year s version Please note that if you used last year s software CT6002013 with the database you do not need to keep this available if you have uncompleted tax returns as you can use this year s version to complete any outstanding returns You can read the return from the database with the Open Client from the database option You can still use the Open client from previous year option on the Setup sheet in this version to bring forward client information and carried forward Written Down Values unused losses and any unmatched non corporate dividends ACCOUNTS We include an Accounts template for straightforward accounts This includes built in XBRL tags The accounts and the XBRL tags will be included automatically with the CT600 submission to the Revenue Page 4 Companies House You can submit the accounts prepared with our template to companies house provided you have registered for online filing with them Please see The Accounts section near the end of this manual for more information Page 5 Before installing CT6002014 CT6002014 has an optional database and you must ensure the appropriate Excel options are installed in order to use it The Setup program in earlier versions of Excel or Microsoft Office includes these options From Office 2000 onwards the options are automatically included
10. directed to HMRC Copyright This document represents a limited licence granted to the Customer by the Supplier CT6002014 may not be reproduced in any way lent or sub let to any other third party without the express permission of the Supplier Page 3 What is CT6002014 CT6002014 Quality Management Software Ltd and Mercia Group Limited is an Excel spreadsheet that is designed to assist tax practitioners completing Self Assessment Company Tax Returns It allows the user to quickly and simply complete a Tax Return on screen as they would on paper providing all the necessary supplementary sheets on request It performs the calculation of tax following HMRC s guidelines CT6002014 includes a database which allows you to keep track of client information from year to year and to store each year s return in less space than each spreadsheet requires What is new CT6002014 includes facsimiles for the new short and full CT600 forms and supporting supplementary forms Our software works in a similar way to earlier versions but you must use one of the tick boxes Short Full to indicate which type of CT return you would like to prepare We have also added some new features a The CT rates for FY2014 are included b The dates for CT600 return and the accompanying accounts must now overlap c We have introduced a new style of iXBRL to meet HMRC s requirements d If you are using the Balance Sheet note about stocks and the Detailed P
11. in a similar manner to that used for the spreadsheet e Youcan choose the C directory if you choose another directory e Update you master Spreadsheet with the name of the directory see below Page 7 Changing the CT6002014 master spreadsheet You only need to change the master spreadsheet if you have copied the database to a directory other than the C directory The introductory screen shows a display similar to the following Figure 1 Pa A i z ct6002014 v0 Compatibility Mode Microsoft Excel Home Insert Pagelayout Formulas Data Review View Developer Acrobat 9 5x aug a d i x ta ta C Show Hide Comment ga Fe f Sii Protect and Share Workbook Z Show All Comments gil allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share Comment show Ink Sheet Workbook Workbook L Track Changes l Proofing Comments Changes Al 7G f Y TEES c D E F G H I K L M N o P Q R g 2 3 Company Tax Return Version 2 4 Database c 5 For accounting periods ending on or after 1 July 1999 6 if 8 This program is not a substitute for the knowledge and skill of an experienced tax professional 9 Crown copyright forms are reproduced with the permission 10 of the Controller of Her Majesty s Stationery Office 11 12 Open Client from Open Client from Save Client changes Go to Company 13 pr
12. 0 Surrey 21 22 23 C omnan 2966821 warn Page shore PET Page 4 short Page 1 Page 2 Page3 Page4 Page 5 Page 6 Page7 Page8 front index info report audt Ready 2 oo NOTE boxes which you can enter are yellow shaded The names of the directors come from the next page the director s report If you don t wish to disclose bank details then leave it blank It will not print if you use the Print this page button and it will not be included in the XBRL submission Items such as dates and company name and number are already completed from the Company details screen part of the CT software You will need to distinguish between an accountant and an auditor or choose to have neither This affects some wording on a later page Page 31 Profit and Loss The screen looks like 6002014 vO Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer Acrobat e IE E EE il Ea V Formula Bar Q 3 d cal H pas fee epe 5 Ea Gridlines V Headings Page PageBreak Custom Full 1 Zoom 100 Zoomto New Arrange Freeze 2 Save Switch Macros layout Preview Views Screen lessage B Selection Window All Panes aig Rese Workspace Windows Workbook Views Show Hide Zoom Window Macros A3 d Jfa company name ly jJ D E F J u v w x z AA AB AC AD 2 a Quality Management Software Ltd test Print this page 4 5 Profit a
13. 5 Brought forward 0 0 0 3 0 16 Additions not qualifying for FYA 0 0 0 0j 0 0 17 Additions not qualifying for AIA 0 0 0 0 0 18 AIA qualifying expenditure 0 0 0 0 i 0 0 19 De pooled assets 0 0 0 0 20 Disposal proceeds 0 0 0 0 0 0 0 0 0 0 21 Balancing charge 0 0 0 0 0 0 0 0 0 0 0 22 Balancing allowance 0 0 0 0 0 0 0 0 0 0 0 23 i 24 i 25 WDA 0 0 0 0 0 0 0 0 0i 0 0 26 27 Annual Investment Allowance 0 0 0 0 0 0 0 28 Additions qualifying for FYA 0 0 0 0 i 0 0 29 First year allowance at 40 0 0 0 0 0 30 First year allowance at 5096 0 0 0 0 0 31 First year allowance at 100 0 0 0 0 0 0 0 _32 Initial allowance 0 0 o M 4 Setup Company details Chargeable Profits Tax Calculation Capital Allowances Summary Expenses Page 1 short page 2 short Page 3 short P Ready j This page summarises the Brought forward First Year Allowances Writing Down Allowances and Carried forward amounts for the different type of allowances The Carried Forward amounts are stored in the database and appear as the Brought Forward amounts in the following year s tax return Page 19 Each Fill in button takes you to the detailed page for example the Expensive cars page Figure 6 2 e T 34 ct6002014 vO Compatibility Mode Home Inset Page Layout Formulas Data Review View Developer Acrobat ax ABC iel B d fa ta CY Show Hide Comment ga TA Hi Protect and Share Workbook qv Z
14. ARNING Excel is peculiar if you copy and paste text from say Word or another Excel spreadsheet into a protected sheet You may not be able to edit the text after pasting and the text may be too long The best thing to do is Copy and then Paste Special and choose Value or Text please DO NOT Copy and Paste The maximum length of text in any one cell is 120 characters for storing the database This is more than the width of the shaded boxes in the template Page 35 The Detailed Profit and Loss section These two pages have been designed to be consistent with the remainder of the Financial Statements The two pages come after the notes pages and the first looks like 16002014 vO Compatibility Mode Microsoft Excel Home Insert Pagelayout Formulas Data Review View Developer Acrobat e9 ox f j amp Cut Times NewRom 16 A a gt Si Wrap Text i x X EH E Autosum j d d Copy s xj g Fin a Paste 7 E Gg s 3 3 co ormat Insert Delete Format Sort amp Find amp Ste P Format Painter Een En a e Yo 9 68 8 z QClear gt Fiter Select Clipboard g Font Alignment Number Cells Editing A3 fe company_name C O RC 1 2 Quality Management Software Ltd test Print this page LI 5 Detailed Profit and Loss for the Period Ended 31 March 20 9 2 PEL 6 7 214 2013 8 3 Turnover o 0 11 Cost o
15. Go to Page 1 of Go to Page 1 of 16 CT600 CT600 short 7 18 AGO Go to Chargeable Prepare and Submit Submit Online return Submit Online return Check Co House 19 Profits Online return using Excel Internet Explorer status 20 21 Go to Tax Go to Tax calculation 22 calculation NCD 23 24 x 25 Print all the CT600 Go to Other Losses Go to White space Click here for Additional information white space 26 27 ReNove details from 28 RES Delete from database Tidy up database 30 HMRC Specials and Exclusions gt www sa2000 co uk CT Specials and Exclusions pdf 31 447 Setup Companydetais Ready 7 rgeable Profits Tax Calculation Capital Allowances Summary Expensive Cars Expenses Page 1 short Page 2 short _ Pagel Ee re rre Please select the Go t Accounts button to take you to accounts section Our template is a straightforward set of accounts and notes pages It is not complicated and will handle the accounts of the vast majority of small limited companies Printing and filing the accounts You do not have to use all the lines in the accounts or all the analysis and notes Provided you use the special print buttons for each page then unused lines and notes will not be printed The internet filing process will also ignore unused lines and notes the only items which are sent are what you want to send If you don t select a note then it will not be sent Page 29 The T
16. If you are new to our CT software or using the accounts facility for the first time Please see the accounts section near the end of this manual There are lots of screen prints to guide you IT IS ESSENTIAL THAT THE COMPANY REGISTRATION NUMBER IN ANY SET OF ACCOUNTS MATCHES EXACTLY THE NUMBER IN THE CT600 IF ONE HAS A LEADING ZERO AND THE OTHER DOES NOT THE SUBMISSION WILL FAIL HMRC CO HOUSE RULE Self Assessment Company Tax Return CT6002014 User Manual and Customer Agreement We accept the terms and conditions set out in this document Signed Dated Capacity in which signed Crown copyright forms are reproduced with the permission of the Controller of Her Majesty s Stationery Office Page 1 TABLE OF CONTENTS LIMITED LICENCE WHAT IS CT6002014 BEFORE INSTALLING CT6002014 GETTING STARTED WORKING WITH CT6002014 OPENING THE TAX RETURN GETTING AROUND THE RETURN USING THE TAX RETURN SUPPLEMENTARY SECTIONS PRINT OPTIONS CALCULATING TAX FILING BY THE INTERNET THE ACCOUNTS Page 2 10 11 16 17 21 22 23 24 29 Limited Licence The Licence hereby granted to the Customer by Quality Management Software Ltd the Supplier shall take effect in respect of the Self Assessment Company Tax Return CT6002014 for accounting periods ending up to 31 March 2015 The Supplier reserves the right to terminate the licence agreement granted forthwith on giving noti
17. RL Companies House check status 90 This can t be changed and depends on the date M 4 gt M Setup Company details Chargeable Profits Tax Calculation Capital Allowances Summary Page 1 short Page2short Page 3 short Page4 short Pad MW 4 neaay a EIE Ew wong You can use the administration options to keep track of the status of each client s tax return Remember to save the spreadsheet with File and Save back to the Spreadsheet directory Starting CT6002014 Open Microsoft Excel select File New and choose CT6002014 from the spreadsheets available This will create a new Tax Return from the spreadsheet Save the Tax Return We recommend that you save the Tax Return immediately if you are not using the database options Select File and then Save As Excel will then prompt you for a name Filenames You can use a long filename up to 32 characters for example James Brown Ltd2014 xls Page 9 Working with CT6002014 Introduction CT6002014 is a computer system which helps agents prepare Self Assessment tax returns for clients It is not a substitute for the knowledge and skill of a tax practitioner it assists agents with the routine tasks of data entry transcribing figures from one schedule to another and calculating tax What can it do CT6002014 allows you to enter all the necessary information for a client s tax return it automatically calculates the tax liability and allows you to print
18. Show All Comments me i allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share Comment 5 Show Ink Sheet Workbook Workbook 13 Track Changes Proofing Comments Changes Al f Capital Allowances Expensive Cars mE B c D r3 3 G H l J K L M N o B Capital Allowances Expensive Cars 2 3 Company Name 4 Please enter the client Print this page B 6 Period covered by this return End 7 Start 8 00 01 1900 00 01 1900 Return to Capital 9 Allowances 10 11 Description Ref Tax WDV Amount Balancing Balancing Tax WDV 12 Registration number b fwd Additions Disposals WDA disclaimed charge allowance c fwd 13 E MM CNN E 9i 4 h Setup Company detais Chargeable Profits Tax Calculation Capital Allowances Summary Expensive Cars Expenses Page 1 short Page 2 short The WDA Balancing charge or Balancing allowance are calculated automatically for each entry in the list of expensive cars The totals are copied back automatically to the Capital Allowances Summary page and the Chargeable profits page Page 20 Supplementary Sections Navigation buttons on page 1 of the short or full Company Tax Return allow you to move to each Supplementary Section Each Supplementary schedule has its pages arranged on separate worksheet pages Each page is laid out as the printed equivalent Some boxes can be calcul
19. accounting period dates are moved on to the new year If these change you can overwrite them Page 10 Opening the Tax Return A new Tax Return After opening Excel select File then New and choose the CT6002014 spreadsheet If you are not using the database options save the spreadsheet with an appropriate name as discussed above Opening a client from the database will automatically lead to a new screen the company details screen This screen contains CT600 return information boxes which will be copied to page 1 of the short or full CT600 tax return depending on the option selected You can return to this screen at a later time if do not have all the information for the client by selecting Go to Company Details on the setup page The company details screen also allows you to select whether you wish to complete the Short or Full tax return Figure 2 3 2 Ae d c16002014 v0 Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer Acrobat o x Y f EH d erg fa ax ow Hide Comment ES mE is Protect and Share Workbook C Show All Comments g Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next E Protect Protect Shai Comment wink Sheet Workbook Workbook I2 Track Changes Proofing Comments Changes E Please complete the following x Eamdak G H 1 J K L M N o P Q i Please complete the E Go to Setup page Print th
20. and donations 1 E ill in expenses 27 Legal amp professional fees 28 Repairs and renewals 29 Sundry expenses 30 Leasing of expensive cars Fill in lease cars You start with Profit Loss as per the accounts enter depreciation and other disallowable items and continue down the page moving to sections such as Capital Allowances The information from the Chargeable Profits page is automatically used to complete the tax return pages Page 17 39 The various buttons take you to appropriate schedules For example Fill in expenses will allow you to enter details of disallowable expenses as follows Figure 4 C3 e J id c6002014 v0 Compatibility Mode Microsoft Excel Home Inset Page Layout Formulas Data Review View Developer Acrobat P 4 fa H a x ta ta CJ Show Hide Comment ga EB te Protect and Share Workbook 4 Show All Comments gl Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Shar Comment Show Ink Sheet Workbook Workbook L Track Changes Proofing Comments Changes Al a f P B G D E F G H m Y K L M N o Analysis of Expenses Print this page iei ELLEN HE Please enter the client z 3 4 5 6 Period covered by this return Return to Chargeable Profits m Start End 8 IEEE 00 01 1900 EI 00 01 1900 Entertainin Per Lan Not Fw iptions and donations Peraccounts Not a
21. ated from other boxes following HMRC s specification and the calculated total is provided The time taken for each calculation depends on the capacity of your PC but will generally be at most a few seconds the calculation is immediate with fast computers Page 21 Print Options Choose the Print all the return button on the introductory page to print the complete return The program prints either the short or full return depending on the option selected on the Company Details screen Each page has its own print button as well Page 22 Calculating tax CT6002014 calculates tax automatically The Tax calculation sheet summarises the calculation The rounding procedure follows the Revenue s guidelines You can move to the calculation by clicking the Tax calculation button on the introductory screen Figure 7 16002014 vO Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer Acrobat Y a X fa ta CJ Show Hide Comment amp fi Protect and Share Workbook a E db C d 9 Show All Comments q g Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next 7 Protect Protect Share uu Comment D Show Ink Sheet Workbook Workbook 12 Track Changes Proofing Comments Changes Al TC f B G D E F G H JHK N o P Q a 2 Company Tax Return Ve Company tax retum Print computation Return to Setup page 3 4 For accounting periods ending o
22. ce to the Customer in writing Disclaimer The Supplier shall have no liability in any way arising out of the use of CT6002014 by the Customer and the Customer by using the software acknowledges this It is imperative that the user of CT6002014 understands that it is not a substitute for the knowledge and skill of a tax practitioner CT6002014 has been designed to assist the practitioner not to replace him or her and accordingly users should always check the Tax Return before it is submitted Software Support Telephone support is available to help users solve any questions they have with the functionality of CT6002014 on the following numbers 01483 429078 Andrew Bolton 01453 761956 Rebecca Benneyworth FCA Email Andrew Bolton Gbtinternet com or support sa2000 co uk The Supplier undertakes to respond to messages left on voicemail within eight hours of the call being lodged between the hours of 9 00 am to 4 00 pm Monday to Friday The Supplier will endeavour to respond quickly to any call Any special circumstances which prevent this response time being met at any time will be reported on voicemail The Supplier will provide support for the installation for approximately one hour to assist the customer in using CT6002014 for no extra charge Any additional training time will be charged at 100 an hour by agreement in writing with the Customer The support will not provide technical tax advice Enquiries about the tax return should be
23. emplate The template is like many other accounts templates it has a title page a table of contents information about the company profit and loss page balance sheet notes and a detailed schedule of costs and expenses One of our guidance models is HMRC s accounts template which is included in its CT software Ours is a lot easier to use when you move around from page to page It is designed for small and medium sized companies with straightforward accounts A CT return for a large company may need more specialised accounting software The template needs comparative figures the first time you use it Provided you use the database facilities see above the template behaves as you would expect this year figures become the comparatives when you move onto the next year s accounts Not like HMRC s It starts as you would expect with the introductory page 6002014 vO Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer Acrobat ox ABG z i x ta tq 4 Show Hide Comment 8 i Protect and Share Workbook 9 e E 55 2742 ar m e Xy Show All Comments Unprotect Protect Share ow Ink Sheet Workbook Workbook L Track Changes Proofing Comments Changes elli 1g Research Thesaurus Translate le Delete Previous Next 2 Quality Management Software Ltd test Print this page 3 4 Go to Setup 5 Contents of the Financial Statements 6 for the Period
24. ese pages Go to Chargeable Profits Carry forward information 3 Company Tax Return Version 2 Please select the tax return Bring forward information 4 Short Full 5 For accounting periods ending on or after 1 July 1999 d In 6 s Please select short or fu P EERE 7 Company information Reference as ar 1231234567890 for Internet submission Tax Reference as shown on the CT603 Type of Company eee Please key in 10 numbers for the utr Please enter a Tax Reference Please enter 3 digits for the tax Ed 10 digits for the UTR submission 17 Tick if company taxable at full corporation tax rate Tick here to end the address in the 18 eg Close Investment Holding Company internet return 19 IIR OT 20 This is the above company s return for the period Tick here if you want 366 days 21 from dd mmyyyy to dd mm yyyy in the CA calculation 22 These details will be copied to the Short or Full tax return 23 Please entera date Please enter a date 24 If the start and end date of the accounts template are different please enter 25 26 27 Put an X in the appropriate box es below 29 A repayment is due for this retur period 30 z iV WT Setup Company details Chargeable Profits Tax Calculation Capital Allowances Summary Pageishort Page 2 short Page 3 short Page 4 short Ready 7 ctmanual 14 Compatibility Mode Microsoft Word e
25. ete from database Tidy up database s32000 co uk CT Specials and Exclusions pdf 30 HMRC Specials and Exclusions gt 31 amp 7 Setup Company details fargeable Profits Tax Calculation Capital Allowances Summary Expensive Cars Expenses Page 1 short Page 2 short Pagel Ready j F Use the Prepare and Submit online return button to prepare the internet return You will be prompted for your HMRC user id and password or the Companies House equivalent and depending on the tick boxes see previous page any attachments which you wish to include These must be in the form of PDF or XBRL files and typically will be prepared by third party accounts software One convenient method of preparing PDF files is with a PDF printer driver such as WIN2PDF available on the internet After the tax return is prepared you will be prompted to submit immediately and select yes if appropriate Alternatively you can select either of the two Submit buttons The Excel method or the Internet Explorer method The Excel method is quicker and needs Excel from Office 2002 onwards The Internet Explorer method requires Internet Explorer Other browsers do not work as they do not have the necessary technology to link to HMRC s website and the Government Gateway You must use the Excel method to submit to Companies House Page 26 The prepare and submit processes may take a little time depending on the speed of
26. eturn b Use the standard computation but you must provide in most cases the accounts as an XBRL attachment prepared by other accounting software c Use both the computation and accounts template with XBRL which our software provides If there is a reason for not providing the computation and accounts please go to the Company Details screen move down the page to see this screen D r ES z 16002014 vO Compatibility Mode Home Inset PageLayout Formulas Data Review View Developer Acrobat 9 x ap 4 EH di UA rj tfi Ta Hide Comment ES RE fi Protect and Share Workbook Z gt Show All Comments Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next jimi Protect Protect Share Comment Show Ink Sheet Workbook Workbook 2 Track Changes Proofing Comments Changes A23 f IF ISNUMBER start date Please enter a date lx Bic D E 2 G H 1 J K L M N o P Q R s A 40 Notice of disclosable avoidance schemes 41 42 Transfer pricing 43 Compensating adjustment claimed E 44 45 Company qualifies for SME exemption 46 47 Accounts Please mark to attach accounts or select a reason 48 attach accounts and computations INTERNET SUBMISSION 49 for the period to which this return relates 50 51 for a different period In almost all cases you need an X in one or other of these boxes Please select the reason you are not attaching accounts and computation my Poem mon Clic
27. evious year the database to database Details XU 14 45 Go to Page 1 of Go to Page 1 of 16 CT600 CT600 short 7 18 Goto Account Go to Chargeable Prepare and Submit Submit Online return Submit Online return Check Co House 19 Aaa Ties Profits Online return using Excel Internet Explorer status 20 21 Go to Tax Go to Tax calculation 22 calculation NCD 23 24 f 25 Print all the CT600 Go to Other Losses Go to White space lt Click here for Additional information white space 26 27 T 28 PETESCL EET Delete from database Tidy up database all screens 30 HMRC Specials and Exclusions www_ sa2000 co_uk CT Specials and Exclusions pdf 31 I y O O O f M Setup Company details Chargeable Profits Tax Calculation Capital Allowances Summary Page 1 short Page 2 short Page 3short Page 4 short F mex 35 10 March 2014 Ready Fl og SEU Monday Enter the following database information e the location of the database in cell J4 Page 8 You can also enter your HMRC user id and password for online filing the password will not be displayed and Companies House codes lower down the setup screen as shown When you prepare a return for online submission the program will display these and prompt you for any changes 16002014 vO Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer Acrobat 9 5x
28. f Sales 12 Opening stock raw materials 13 Opening work in progress 14 Opening stock finished goods 15 16 Purchases 17 Wages arilf salaries 18 Employer s NI contributions 19 Directors remuneration 20 Directors NI contributions 21 Staff pension costs 22 Directors pension costs 23 Commissions 24 Property costs 25 Utilities 26 Travel amp Subsistence 27 Vehicle costs 28 Support costs 29 Entertaining 30 Repairs and maintenance 31 Marketing and Advertising 32 tion 33 Bad and doubtful debts nofes assets notes capital notes other detail dgtaii2 Submit Warnings tagging Internet Extra 2 A notes fixed schedule There are a few lies which allow you to include free form narrative together with appropriate figuy s The second detail page is used for the analysis of Distribution and Administration costs The carry forward of information from one year to the next is sensible the closing stock and WIP becomes the opening stock and WIP and the current year figures are transferred to the comparative figures Page 36 Only those lines which are non zero in either year are included in the XBRL submission However you can choose to omit the detailed section from the filing submission Please return to the Setup page and move down to the Administration and Control section scroll down the page 16002014 vO Compatibility Mode Microsoft Exce
29. fees 24 T 25 ting lease rentals 26 isa nis EN zr Nge not ired Directors remuneration sion contributions tors accruing pension benefits was proce Page4 Page5 Page6 Page7 Page front index info report audit account pand bs bs2 notes policies notes turnover Wp III I Efe men or Second note on the screen This has been selected and is complete with some figures Third npte on the screen This note has not been selected hence the title of the note No figures have been entered and there is no red warning message Page 33 Printing and filing Notes that have not been selected are not printed provided you use the Print button provided in the software and are excluded from the submission to the Revenue Lines without figures are excluded from printing and filing The corresponding printout for the notes on the previous page appears as follows BB lt t6002014 vO pdf Adobe Reader File View Document Tools Window Help a amp 1 116 amp 5x i i fy Fina Quality Management Software Ltd test Notes to the Financial Statements for the Period Ended 31 March 2014 2 Operating profit loss Profit before tax as stated after charging the following Depreciation owned assets 3 Taxation The tax charge on the profit on ordinary activities for the period was as follows UK Corporation Tax net of reliefs Tax on profit on ordina
30. ge Layout Formulas Dat E x rv a CJ Show Hide Comment amp Protect and Share Workbook d CL D a Cd fa 3 uZ Show All Comments B g Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Protect Protect Share Comment D Show Ink Sheet Workbook Workbook _ Track Changes l Proofing Comments Changes c33 f Y Ca A B MENENN D EF G H J K L M N o m Y R S md 1 Page 1 Print this page 2 HM Revenue vevwmpany Short Tax Return form 3 amp Customs Go to Chargeable Profits CT600 Short 2008 Version 2 4 for accounting periods ending on or after 1 July 1999 z Go to Setul e 6 Your company tax return P pog 7 If we send the company a Notice to deliver a company tax return form CT603 it has to comply by the filing 8 date or we charge a penalty even if there is no tax to pay A return includes a company tax return form any 9 Supplementary Pages accounts computations and any relevant information 11 Is this the right form for the company Read the advice on pages 3 to 6 of the Company tax return guide 12 the Guide before you start 13 The forms in the CT600 series set out the information we need and provide a standard format for 14 calculations Use the Guide to help you complete the return form It contains general information you may 15 need and box by box advice 16 17 Retour n M Eu EL ru 18 Company name 19 ZU 21 Company regi
31. it Ranges Home Inset Pagelayout Formulas Data Review View Developer Acrobat a 4 E d tA x ta Tag Aee conn L8 FEN 4C Show All Comments Spelling Research Thesaurus Translate New Delete Previous Next _ Protect Protect Share Comment Show Ink Sheet Workbook Workbook ij Track Changes Proofing Comments l Changes G11 f A m r MENGE 1 cmm ma Profit amp Loss account and disallowable items Eus 3 Company Name 4 Please enter the client 5 Period covered by this return per accounts 14 Depreciation and amortisation 15 Loss Profit on sale of fixed assets 16 Loss Profit on sale of investments 17 Increase Decrease in general provisions 18 Adjustments for trade debts 19 Pension contributions not paid 20 Capital items expensed 22 23 Add other additions to profit 25 Entertaining 26 Gifts subscriptions and donations 27 Legal amp professional fees 28 Repairs and renewals 29 Sundry expenses 30 Leasing of expensive cars Return to Setup page Print profit schedule only Print trading loss summary Print profit schedule and supporting schedules Fill in depreciation Fill in expenses Fill in lease cars Each page of the tax return is stored in a separate sheet these are identified by tab labels at the bottom of the screen Page 13 Page 1 of the short tax return looks like Review View Developer Acrobat Home Insert Pa
32. k here to remove Computation reason balenn From the CT600 guide You will only need to use boxes 40 and 41 instead of box 39 if all of the following apply the AP straddles two financial years and the Upper or Lower limit for any relevant marginal relief has varied and the number of associated companies was different in the parts of the AP falling into the two financial years 62 Bi aris 63 64 Total turnover from trade or profession 65 66 REL Set EN eh 67 68 38 Franked investment ig ome Effect of abolition of starting rate and NCD rate You will only need to use boxes 40 and 41 instead of box 39 in a period straddling FY2005 and FY2006 if the starting Rate and or NCD Rate is being used for FY2005 and the number of associated companies was different in the parts of the AP 69 zn 20 Memtene m6 nnn cif M h Setup Company Ready fallinn inta tho hun financial earn lt EN Chargeable Profis fax Calculation Capital Allowances Summary Expensive Cars Expenses Page 1 short Page 2 short and sel ct the reasons for npt attaching Note in almost all cases you need an X in one or other of these boxes Page 24 The XBRL option for the accounts The default option is to include accounting information from our accounts template but you can change it Go to the Setup screen and move down to the Administration a
33. l Home Inset Pagelayout Formulas Data Review View Developer Acrobat x A amp Cut Arial ho Ax ex di Wrap Text Ri E x te E Autosum 2i d Ga Copy zn d g rin 2 Paste B z vu laa 2 zE id Merge amp Cente BI e g Conditional Format Ce Insert Delete Format Sort amp Find amp Qf Format Painter Sle Foret able Styles S lt d Clear er Select Clipboard g Font Alignment Number Styles Cells Editing Al X fj wer wm B c D E F G H J K L M N 59 Administration and Control H 60 i 61 Agent stati E gentes Received Ornprogress Completed 63 64 Date agent status changed 65 E Lair Olssued submitted O Accepted 68 69 Date Revenue status changed 70 i 1 Tax total 0 Tick here to send the accounts as a PDF 72 Tax paid 0 i 73 Tick here to send a separate a counts file with XBRL 74 Payments made You will be prompted for the file when 75 reported in SACTL you prepare and submit online 76 File extension i html 7 HMRC User ID i T8 Tick here to exclude the detail P amp L from the XBRL 79 Password Tick here to exclude the Accountant s report 80 Only applies with our template 81 Co Ho Presenter ID Location c My Documents 82 H 83 Presenter password Companies House submission 84 Presenter authentication code please tick if instead of 85 C
34. llowable 32 i M 4p m Setup Company details Chargeable Profits Tax Calculation Capital Allowances Summary Expenses Page 1 short Page 2 short Page 3 short Ready e Page 18 Capital allowances The Fill in Capital Allowances button takes you to the Capital Allowances summary page P Figure 5 Pa rj e z ct6002014 v0 Compatibility Mode Microso Home Inset Pagelayout Formulas Data Review View Developer Acrobat ox S 4 E BE d x fa ta C Show Hide Comment g FE E Protect and Share Workbook Z gt Show All Comments Gil Allow Users to Edit Ranges Spelling Research Thesaurus Translate Delete Previous Next Protect Protect Share zug Show Ink Sheet Workbook Workbook L Track Changes Proofing Comments Changes Al MO fe Capital Allowances Summary Y 4 B G D E F G H I J K L M N o P Q R Capital Allowances Summary 2 Print this page 3 Company Name 4 Please enter the client n Return to Chargeable Profits amp Period covered by this return T Start End 8 0070171900 00 01 1900 JEON 9 10 Short Industrial Agricultural Property Special Flat Industrial Agricultural 11 Total Total General Special Life Expensive Buildings Buildings BPRA Income Rate pool Conversion Buildings Buildings BP 12 Claimed Trading Pool Rate pen Assets cars Allowances Allowances Traders Allowances AllowancesAllowances Land 1
35. lorer stat 20 T 21 Go to Tax Go to Tax calculation i 22 calculation NCD 23 H 24 25 Print all the CT600 Go to Other Losses Go to White space Click here for Additional information white space 26 27 il 28 Remove detale rom Delete from database all screens 30 HMRC Specials and Exclusions 31 H R 4 gt m Setup Company detais Chargeable Tax Calculation CapitalAllowances Summary Expensive Cars Expenses Page 1 short Page 2 short Ready 7 Use this option to check the status of a previous submission to CH You need to make sure you have the correct company and accounting period on the company details screen first Page 38 Alternatively CH may also advise you by email of previous submissions which have not been checked These submissions are identified by an envelope number or submissions number Please move down the screen to C5 d zd d 6002014 vO Compatibility Mode Microsoft Excel Home insert Page Layout Formulas Data Review View Developer Acrobat n Acn Arial ho oo x 2r d re d Copy Exil es isl EA PRE roma re Be Nd EEEE N ii Clipboard g Font Alignment Number Cells Editing Al bd f P e G D E F G H 1 J K L M N o P RN a 64 Date agent status changed i ji 65 i s eaaa mane O Issued O Sub
36. mber rarely used J 86 87 Diase tick for Abbreviated Accounts for Co House 88 89 New style iXBRL 7 Companies House check status 90 This can t be changed and depends on the date M 4 gt M Setup Company deta s Chargeable Profits Ready Tax Calculation Capital Allowances Summary Expengve Cars Expenses Page 1 short Page 2 short The program will automatically include accounts from our template in XBRL form in the submission unless you choose to send your own accounts as a PDF Tick in the box and you will be prompted for a PDF file 9f accounts when you prepare the online return Alternatively you can provide a separate Accounts file from third party accounts software Tick the second box if appropriate There are tick boxes to exclude some information from our accounts template note these tick boxes are only used if you using our accounts template Please tick the Companies House option and optionally the Abbreviated accounts option if you want to file to Companies House before using the Prepare button The two submission processes are quite different you need to Prepare and Submit twice Each prompt will allow you to select one or more files Almost always you will select one file Select the Cancel option in place of a second file prompt when requested Page 25 Return to the setup sheet to see the following display C3 d z 16002014 vO Compatibility Mode Microsof
37. mitted Accepted 68 69 Date Revenue status changed 70 H 71 Tax total 0 Tick here to send the accounts as a PDF 72 Tax paid i 73 Tick here to send a separate atcounts file with XBRL 74 Payments made You will be prompted for the file when 75 reported in SACTL you prepare and submit online 76 File extension i html T HMRC UserID i T8 Tick here to exclude the detail P amp L from the XBRL 79 Password Tick here to exclude the Accountant s report 80 Only applies with our template 81 Co House Co Ho Presenter ID Location c My Documents H 82 1 83 Presenter password Companies House submission 84 Presenter authentication code please tick if instead of HMRC 85 Company Auth code Resubmission number rarely used 86 87 This is case Please tick for Abbreviated Acgounts for Co House 88 sensitive i 89 New style iXBRL iv Companies House check status 90 This can t be changed and depends on the date H 91 Submission number 1 92 Maybe referred to as Envelope nu 93 e mail 94 A 95 Please tick to include anotyf r POF M M Setup Company detais Chargeable Profits Tax Calculation Capital Allo Ready ces Summary Expensive Cars Expenses Page 1 short Page 2 short Pagef Ee ero And enter the Submission number here before selecting the button to Check Co House status Please don t include the Presenter ID here just the last 6 characters It is case sensitive Companies House Identifiers
38. n or after 1 July 1999 Print NCD analysis Go to NCD analysis 6 Computation of Corporation Tax 8 Company Name Return to Chargeable Profits 9 Please enter the client 10 Company registration number if registered Reference as shown on the Notice uu 12 From dd mmyyyy To B 01 04 2014 31 03 2015 15 Profit 0 00 16 Franked Investment Income 0 7 Profit Franked Investment Income 0 00 19 First Financial year 2014 Number of Associate Cos 0 m Second Financial Year 22 Number of accounts days in first year 365 23 from 01 04 2014 to 31 03 2015 24 Number of accounts days in second year Not applicable 25 Not applicable 26 27 First financial year zo 29 Adjusted upper limit 1 500 000 00 For very small companies 0 00 30 31 Iz 33 Adjusted lower limit 300 000 00 0 00 34 35 o M 4 m Setup Company details Chargeable Profits Tax Calculation Capital Allowances Summary Expensive Cars _ Expenses Page 1 short Page2short P Ready Fj E The tax calculation page summarises the tax computation and should accompany the tax return The page sets out the calculation of marginal relief for very small and small companies if appropriate Page 23 Filing by the Internet HMRC has introduced some changes to the way the online process works You have some choices a File on paper this is possible for old years or to re submit a previously accepted r
39. nd Control scroll down the page on d v Os E 16002014 v0 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer Acrobat eQ9 x 4 EH d ig 5 fa ta Ys 18 FE DB Bu Z gt Show All Comments J Research Thesaurus Translate New Delete Previous Next j Unprotect Protect Share lt Comment l Sheet Workbook Workbook 2 Track Changes Proofing Comments Changes J5 te A B c D E F G H 1 en OK L M N 59 Administration and Control 60 61 Agent stati 62 OhReceived OInprogress Completed 63 64 Date agent status changed 65 E aa Olssued Osubmitted Accepted 68 69 Date Revenue status changed 70 1 Tax total 0 Tick here to send the accounts as a PDF 72 Tax paid 0 73 Tick here to send a separate accounts file with gf 74 Payments made You will be prompted for the file when 75 reported in SACTL you prepare and submit online T6 File extension 7 HMRC User ID 78 Tick here to exclude the detail D amp L from the XBRL 79 Password Tick here to exclude the Acg untant s report 80 Only applies with our tep flate 81 Co House Co Ho Presenter ID Location c My Documents 82 83 Presenter password Companies Hgy e submission 84 Presenter authentication code please ticAf instead of HMRC 85 Company Auth code N Resubrysion nu
40. nd Loss Account Go to index for the Period Ended 31 March 201 Noe oloo 10 Turnover Goto note 2 E Cost of sales i Gross Profit Loss ie Distribution costs a Administrative expenses 5 Operating costs 2 Other operating income E 24 Total other operating income loss 709 9 5 27 Operating Profit Loss 23 Interest receivable and similar 3 Interest payable and similar 33 Net Finance income Loss 36 Profit Loss on ordinary activities before taxation M M report audit account p and bs bsW notes policies notes turnov y notes fixed notes assets notes capital Notes other detail detai2 Ready fa supporting note Tick the note box and to note button to go to the note he P and L Some figures such as Turnover come from the note number will show then select the complete it and the total will show automatically i Other figures don t warrant a note please enter the items directly in the yellow shaded boxes Calculated figures are updated automatically as you enter the data our software uses the standard facilities of Excel spreadsheets Sign convention Most figures are positive numbers For example on the line for Interest receivable the interest figure is usually positive On the line for Interest payable the interest figure is also usually positive The calculated subtotals and totals include the appropriate formulae Page 32 Notes
41. nue The screen will show acceptance or rejection of the tax return We try 10 times to read the Gateway if there is no response we stop and you should try again by selecting the refresh button in Internet Explorer If the Gateway is very busy you may have to try again after some time a C submit_tax_online2006 htm Microsoft Internet Explorer File Edit view Favorites Tools Help ay Qe ix 2 yi Search S Favorites CA g A LJ e G Address Crlsubmit tax online2006 htm v Eo THE RESPONSE FROM HM REVENUE AND CUSTOMS IS UTR 1111111111 Taxpayer name a Period end 2006 04 05 Date and Time 2006 03 27T14 54 03 641 Schedule Occurence Error Box No Cross reference Message Code 1046 Message Text Authentication Failure The supplied user credentials failed validation for the requested service Which disk drive only required if you are using a different disk e amp Trying to read the Government Gateway 1 of 10 P My Computer The above shows an unsuccessful submission Note for older versions of Excel you may not be able to see the screen above automatically Please start Internet Explorer and open the submit tax online2015 program found in the location you selected when you prepared the tax return for submission Page 28 The Accounts Most internet CT filings require a set of accounts Accounting periods ending after 31 March 2010 and filed after 31 March 2011 req
42. ompany Auth code N Resubmission numbgeffarely used Thisiscase Please ticpAff Abbreviated Apfounts for Co Hous saute 89 New st le iXBRL iv 90 This chn t be changed and depends on the date 4 gt Setup Company detais Chargeable Profits Ready panies House cj fal Allowances Summary fensive Cars Expenses Page 1 short Page 2 short Select the tick box te exclude the detail schedules fiom the file sent to HMRC You can alse exclude the Accountant s yeport fro selecting the second tick box the file sent to HMRC by before you run the Prepare stage Submitting accounts to Companies House Companies House CH usgs its own identifiers for the presenter or submitter of the information You must also provide an Authorigation code for the company We allow the option of sending Abbreviated accounts CH usually rejects invalid accounts immefliately but stores accounts for later acceptance You need to check the status of a previous submission later possibly after one day and we provide an option 46 perform this check If you check the status immediately after submission within seconds or a minute you may receive an error message We advise you to wait some minutes and check again There may be rare circumstances when yoy have to re submit a return for the same Pagg 37 company and the same year and month to CH If so
43. ons of the return and from page to the supplementary pages the buttons are not printed Clicking on these buttons allows you to move to your desired destination You can also click the left and right arrows immediately to the left of the tab labels at the bottom of the screen to move quickly to the required page or sheet Clicking on the button marked Company tax return on each supplementary section will take you back to the middle of page 1 Each page is laid out as the printed equivalent You can print a blank page there are print buttons at the top of each page if you wish you do not need a stock pile of returns and supplementary pages Page 1 of the Tax Return allows you to move to each supplementary section in turn Click on the Fill in button to go directly to the section You can move within each section in a similar manner to the Tax Return Clicking on the Tax Return button underneath the last page of each supplementary section takes you back to page 1 of the Tax Return The x for each question will be completed automatically when you have completed the supplementary section If you are lost If you are lost a combination of the Control key Ctrl key and the arrow keys up and left will get you back to the top left of the sheet The Control key and the letter o together will also get you back to the top left of the sheet Page 16 Using the Tax Return You can use the tax return pages directly or preferabl
44. please indicate in the Resubmission number box the appropriate number for example put 1 for the first resubmission Checking the status of a submission Ca d e c16002014 v0 Compatibility Mode Microsoft Excel Home Insert Pagelayout Formulas Dai Review View Developer Acrobat 9 7 x B amp Cut pem ho gt i Ex ra AutoSum 7 Ay d Ga Copy oz gen z Paste i amp Cente eem 5 328 Delete Format Sort amp Find amp lt J Format Painter p z u J amp aa A center 83 e tat 398 Q2 Clar Filter Select l Clipboard iri Font iri Alignment Number Cells Editing Al Q fal mem B G D E F G H J K L M N 2 3 Company Tax Return Version 2 i 4 Database gt c 5 For accounting periods ending on or after 1 July 1999 i 6 T i 8 This program is not a substitute for the knowledge and skill of an experienced taxiprofessional 9 Crown copyright forms are reproduced with the permission i 10 of the Controller of Her Majesty s Stationery Office 11 i 12 Open Client from Open Client from Save Client changes Go to Company hi 13 previous year the database to database Details CN 14 15 Go to Page 1 of Go to Page 1 of 16 CT600 CT600 short 17 i 18 GOD AA Go to Chargeable Prepare and Submit Submit Online return Submit Online return Check Co House 19 da iarann Profits Online return using Excel Internet Exp
45. ry activities 4 Dividends Dividend on ordinary shares paid in period Page 34 More about notes Some notes allow for a limited amount of free form narrative The notes other worksheet allows you to describe for example Related party transactions Pa A Ge S E lt t6002014 v0 Compatibility Mode Microsoft Ex Home Inset Pagelayout Formulas Data Review View Developer Acrobat e9 5x f gt a fa amp a io 3 recedents 34 Show Formulas E3 E B Calculate Now serena nts Error Checking Insert AutoSum aoe Financial Logical Text Date amp Lookup amp Math More Name Watch Calculation 7 calculate Sheet Function Time Reference amp Trig Functions Manager Create f ows Evaluate Formula window Options E Function Library Defined Names Formula Auditing Calculation Al MS f en Quality Management Software Ltd test Notes to the Financial Statemen P s Page for the Period Ended 31 March 2014 di Goto BS 6 i 8 10 Related party transactions 9 The ulimate controling party during the period dedetos 000000 10 11 Related party name 12 13 2014 2013 14 15 Amount due from to related party mmy 16 notes policies notesturnover notesfxed notesassets notes capital notes other detai detail All the text in the narrative will be included in the submission with the appropriate XBRL tag W
46. stration number Tax Reference as shown on the CT603 pe of Company 22 m 23 Registered office address 29 Be eS Clay 30 This is the above company s return for the period 31 from dd mm yyyy to dd mm yyyy attach accounts and computations 1 L Ifnr the nerind tn which this return relates 3 o a M 4 h Setup Company detais Chargeable Profits Tax Calculation Capital Allowances Summary Page short Page 2 short _ Page 3 short Page 4 short Ready FJ Accounts There are also options to move to the Supplementary pages of the tax return from buttons lower down page 1 Page 14 Opening existing Returns If you would like to review an existing return e Open Excel e Select File and then Open e Locate the return you would like to review Alternatively with the database e Open Excel e Load the master spreadsheet CT6002014 you must re load the spreadsheet before opening each client or click the button Remove details from all screens first e Click the button Open Client from the database or Retrieve Client from last year e You will be prompted with a list of clients name and year end select one e CT6002014 refreshes the spreadsheet with the previously stored client information Page 15 Getting around the Return We have added grey navigation buttons to help you move to and from the different secti
47. t Excel Home Insert Page Layout Formulas Data Review View Developer Acrobat o x ABC fd d im x fal tq TA Show Hide Comment 28 f 8 Protect and Share Workbook f Z gt Show All Comments d Gil allow Users to Edit Range Spelling Research Thesaurus Translate New Delete Previous Next Unprotec Protect Shar Comment E Ink Sheet Workbook Workbook ig Track Changes Proofing Comments Changes Al M fj ap B c D 3 F G H 1 J K hs M N o a 2 3 Company Tax Return Version 2 4 Database c H For accounting periods ending on or after 1 July 1999 6 T 8 This program is not a substitute for the knowledge and skill of an experienced tax professional 9 Crown copyright forms are reproduced with the permission 10 of the Controller of Her Majesty s Stationery Office 11 12 Open Client from Open Client from Save Client changes Go to Company Check Warnings 13 previous year the database to database Details 14 15 Go to Page 1 of Go to Page 1 of 16 CT600 CT600 short 7 18 GRO AC t Go to Chargeable Prepare and Submit Submit Online return Submit Online return Check Co House 19 ee Profits Online return using Excel Internet Explorer status 20 21 Go to Tax Go to Ta calculation 22 calculation NCD 23 24 25 Print all the CT600 o to Other Losses Go to White space Click here for Additional information white space 26 27 Remove details from 28 Edu Del
48. t financial year 51 73 74 E Associated companies in the second financial year il 75 76 BES Vau These details will be copied to the Short or Full tax return TT Do not repay 20 or less Do not repay sums of 78 EE JEnter x it appropriate or less Enter whole figure only 79 80 Bank details for person to whom the repayment is to be made 81 82 Repayment is made quickly and safely by direct credit to a bank or building society account pare ud Di 83 Please complete the following details 84 85 BankorBuidimgSoc Branch sort code 86 Name of account 87 Account number C 88 9 Building society et 90 hese details will be copied to the Short or Full tax return 91 Payments to a person other than the company a a E Ree Sep NUT pU PCP IURSNCOEN n E M Y Setup Company details Chargeable Profits Tax Calculation Capital Allowances Summary Page 1 short Page 2 short Page 3 short Page 4 short P Ready 7 Note that the computation of Marginal Rate Relief expects you to use box 39 rather than boxes 40 and 41 unless the AP straddles two FYs and the limits have changed Payment information Ca a C532 16002014 v0 Compatibility Mode Microsoft Excel Home Inset Page Layout Formulas Data Review View Developer Acrobat e9 ox ay 4 di tu fa CJ Show Hide Comment L8 FE Protect and Share Workbook uZ Show All Comments Allow Users to Edit Ranges Spelling
49. the computer and the complexity of the tax return and accounts HMRC s specification of the return requires a large file for a simple return The XBRL tag names are inordinately long if not verbose Since neither the accountant as sender nor the tax inspector as receiver sees the actual tag name we do not understand HMRC s rationale for the long tag names A typical tag name is uk gaap pt VehicleRunningCostsAdministrativeExpenses The Excel method of submitting the tax return A red warning message is displayed indicating progress in reading the gateway then acceptance or rejection of the return Microsoft Excel HMRC has received the HMRC CT CT600 document ref 5257935323 at 17 10 on 08 11 2010 The associated IRmark was IXG6HLITDQPYIC2QRKGBYC6TO4RTCAPU We strongly recommend that you keep this receipt electronically and we advise that you also keep your submission electronically for your records They are evidence of the information that you submitted to HMRC And then a further screen to print for your records Submitting accounts to Companies House is quicker as there is no tax return or computation Page 27 The Internet Explorer method of submitting the tax return An Internet Explorer window opens and there will usually be a pause and you will see a message about reading the Gateway at the bottom of the screen Depending on the Gateway s response you may get a warning about slow running Select No to conti
50. uire the accounts to be in XBRL form You can use accounting software which prepares accounts in XBRL form or you can use our accounts option We have introduced a simple accounts template with built in XBRL tags for internet filing The CT filing will include the XBRL accounting information automatically unless you specify otherwise in Aministartion and Control section on the setup page From the setup screen 16002014 vO Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer Acrobat s x ABG 4 F d tu gt fa tg CJ Show Hide Comment 8 B Protect and Share Workbook n Z gt Show All Comments ue d Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unproted Protect Sh are Comment Sheet Workbook Workbook ig Track Changes Proofing Comments Changes ap B c D E F G H J K L M N o 1 2 3 Company Tax Return Version 2 4 Database gt c 5 For accounting periods ending on or after 1 July 1999 6 Tf 8 This program is not a substitute for the knowledge and skill of an experienced tax professional 9 Crown copyright forms are reproduced with the permission 10 of the Controller of Her Majesty s Stationery Office 11 12 Open Client from Open Client from Save Client changes Go to Company heck W 13 previous year the database to database Details EIE eS 14 15
51. y start with the Chargeable Profits screen enter the profit as per the accounts and build up the various adjustments to reach the taxable profit The Go to Chargeable profits from the introductory screen takes you to Figure 3 C3 Mr z ct6002014 vO Compatibility Mode Microsoft Excel Home Insert Pagelayout Formulas Data Review View Developer Acrobat 7 x wy a F d tu ta J CJ Show Hide Comment g 8 Protect and Share Workbook Gy Show All Comments gi Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next 5 Protect Protect Share Comment Show Ink Sheet Workbook Workbook 12 Track Changes Proofing Comments Changes G11 Q f x A B C D E r ae 8 J R S T U 1 Profit amp Loss account and disallowable items z Return to Setup page 3 Company Name 4 Please enter the client E Print profit schedule only 5 Period covered by this return Print trading loss summary 2 Print e profit schedule and 10 Profit Loss before tax per accounts EEE anne 12 Add 14 Depreciation and amortisation Fill in depreciation 15 Loss Profit on sale of fixed assets 16 Loss Profit on sale of investments 17 Increase Decrease in general provisions 18 Adjustments for trade debts 19 Pension contributions not paid 20 Capital items expensed 22 23 Add other additions to profit 25 Entertaining 26 Gifts subscriptions
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