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HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: substitute return forms

Substitute versions of forms CT600 (and the supplementary return pages) and CT200 are acceptable if Head Office has formally approved them.

Marketing and Communications Office deal with the approval of substitute versions of the return form.

There is a list of approved versions in Appendix 11 of the Assessment Procedures Manual (AP). New approvals are reported in notice board Memos.

The On-line Company Tax Manual (COM) contains a list of approved substitute returns in the subject ‘Return handling’ in the ‘notices and Returns’ business area.

Approved substitute versions closely resemble the official forms, except that they are usually black on white.

In practice, assume that substitute versions of the forms are approved unless there are significant differences between them and the official version. If in doubt, log the substitute form and send a copy to Business Services (BS), Room K101, Kelsall House, Telford TF3 4ER.

For guidance on logging returns see the On-line Company Tax Manual ‘Returns and notices’ business area under ‘Return Handling’.