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HMRC internal manual

COTAX Manual

Returns / notices: return handling: informal returns

In some circumstances a company may deliver an ‘informal’ return.

You need to log and capture an informal return unless the company was dormant throughout the return period.

Before you can log and capture it, you need to identify the boxes and amounts that would have been completed if the company had used a form CT600.

You should also note the following.

  • If all entries are nil, you can capture the return by entering 0 for profits chargeable and 0.00 for tax payable.
  • You cannot log a return for a period that has not yet ended unless there is a date of liquidation on the record.
  • If the company was dormant throughout the period of the return, do not log and capture the return but ask a CT Co-ordinator or Technical Caseworker to make the period dormant using function MAPD (Maintain AP Dates).


  • COM130100 for further information on informal returns
  • COM132011 for a list of forms relevant to this subject
  • COM132021 for a list of functions to use in particular situations
  • COM132022 for legislation applying to this subject.