If you are new to our CT software or using the accounts facility for the
Contents
1. 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 e N ct6002010b ac xbrl v22 Compatibility Mode Microsoft Excel lu eee s Home Insert Page Layout Formulas Data Review View Developer ax A E colors B E ERE E Width 1page Gridlines Headings i Brin ont le Align A Fonts aj 3 Height 1page View V View JiSendtoBack IB Group Themes Margins Orientation Size Print Breaks Background Print 5 A Effects Area Titles p Scale Print Print EN Selection Pane Rotate Themes Page Setup Ta Scale to Fit G Sheet Options Arrange A1 fs company name Y amit TAS 2 Print this page 3 Detailed Profit and Loss 4 for the Period Ended 30 June 2010 GotoP amp L 5 2010 2009 6 7 Turnover 2 500 000 2 491 400 8 3 Cost of Sales 10 Opening stock raw materials 1 Opening work in progress 15 Wages and salaries 16 Employer s NI contributions T Directors remuneration 18 Directors NI contributions 19 Staff pension costs 20 Directors pension costs 21 Commissions 22 Property costs 23 Utilities 24 Travel amp Subsistence 25 Vehicle costs 26 Support costs 27 Entertaining 28 Repairs and maintenance 28 Marketing and Advertising 30 Depreciatio2. Some figures such as Turnover come from a supporting note Tick the note box and the note number will show then select the Go to note button to go to the note complete it and the total will show automatically inthe P and L 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 31 Notes 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 ct6002010b ac xbrl v20 Compatibility Mode Microsoft Excel os cea c Bros DE f X AutoSum Logical a Lookup amp Reference i ts 3 Show Formulas 53 amp Recently Used A Text Ir Math amp Trig JP Use in Formula s Yp Error Checking Insert Name Watch Calculation
3. 19 Pension contributions not paid 20 Capital items expensed 22 23 Add other additions to profit 25 Entertaining 26 Gifts subscriptions and donations 2T Legal amp professional fees 28 Repairs and renewals 29 Sundry expenses Fill in expenses 0 0 0 0 0 Fill in lease cars Company details argeable Profits Tax Calculation 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 16 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 E ct6002011 Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer ox vv a E a X ta n J Show Hide Comment ES TS HEH 8 Protect and Share Workbook 429 Show All Comments gl Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share Comment 55 show Ink Sheet Workbook Workbook 42 Track Changes Proofing Comments jl Changes Print this page SIS Company Name 5 6 Period covered by this return Return to Chargeable Profits Er Al Start E
4. ta ie C Show Hide Comment cA TA f 1 Protect and Share Workbook v Z gt Show All Comments dE Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share Comment Show Ink Sheet Workbook Workbook 14 Track Changes Proofing Comments Changes A12 7g fe Registered office address B C D E E G H J K ls M N o B 91 Payments to a person other than the company 92 Complete the authority below if you want the repayment to be made to a person other than the company 33 94 as enter status company secretary treasurer liquidator or authorised agent etc Ma Led 96 of enter name of company 97 155 a test co xbrl xx 98 authorise enter 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 ii itai Date Tax Calculation Page 11 After completing the company details then move to the Chargeable Profits sheet to complete the accounti
5. 1 12 Open Client from Open Client from Save Client changes Go to Company 3 13 previous year the database to database Details VUSESGILLIIS 14 15 Go to Page 1 of Go to Page 1 of 16 CT600 CT600 short 7 18 GO Io A t Go to Chargeable Prepare and Submit Submit Online return Submit Online return Check Co House 19 casses cd Profits Online return using Excel Internet Explorer status 20 EXEC 21 Go to Tax Go to Tax calculation 22 calculation NCD 23 24 25 Print all the return Go to Other Losses Go to White spae lt Click here for Additional information white space 26 27 Remove details from all screens Use this option to check the status of a previous submission to CH You need to make sure you have the company and accounting period on the company details screen first Page 37 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 6002011 v8f Compatibility Mode Microsoft Excel Home Insert Page layout Formulas Data Review View Developer f AutoSum amp Logical a Lookup amp Reference J 35 Define Name 33 Trace Precedents 3 Show Formulas 53 amp Recently Used A Text Math amp Trig P Use in Formula Trac
6. Defined Names Formula Auditing Calculation H89 ua f Y A B G D E F G em ay l J K L M N 55 Administration and Control 56 Bi Pg stum Received QInprogress Completed 59 60 Date agent status changed 61 s Revenue status CO ned Osubmitted O Accepted 64 65 Date Revenue status changed 66 67 Tax total 0 Tick here to send the accounts as a PDF 68 Tax paid 0 69 Tick here to send a separate accounts file with XBRL 70 Payments made You will be prompted for the file when 71 reported in SACTL you prepare and submit online 72 File extension html 73 HMRC User ID 74 Tick here to exclude the detail P amp L from the XBRL 75 Password Tick here to exclude the Accountant s report 76 TT Co House Co Ho Presenter ID Location c My Documents 78 79 Presenter password Companies House submission 80 81 Company Auth code Resubmission number rarely used 82 83 Please tick for Abbreviated Accounts o 84 Chargeable Profits Tax Calculation 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 CT6002011 Open Microsoft Excel select File New and choose CT6002011 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
7. Orientation Size Print Breaks Background Print T n n A Area Titles tk Scale 100 Print Print Gy Selection Pane Rotate Page Setup Ta Scale to Fit Ta Sheet Options Arrange te RA Cc D E F G H K L M N o P Q Print this page Light Engineering Limited Go to Setup Contents of the Financial Statements for the Period Ended 30 June 2010 9 Page 10 Company Information Go to Info 3 11 12 Report of the Directors Go to Report 4 13 14 Report of the Accountants Go to Audit report 5 16 Profit and Loss Account GotoP amp L Go to BS 18 Balance Sheet 20 Notes to the Financial Statements Go to Notes Schedule of costs and expenses Go to Detail And you select a button to move to the page you require Page 29 The company information Move to the company information sheet and see the following ct6002010b ac xbrl v22 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer A Xx I id ay ta x ta Tu C Show Hide Comment Ta FE HA amp Proted and Share Workbook 47 Show All Comments d Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Protect Protect Share Comment Show Ink Sheet Workbook Workbook 12 Track Changes Proofing Comments Changes H21 v f A B G D E E c M o R s il u Y W x Y z AA AB 1 z Print this page 3 Light Enginee
8. 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 Ltd2011 xls Page 8 Working with CT6002011 Introduction CT6002011 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 CT6002011 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 a facsimile Tax Return or submit a return with HMRC s e filing service CT6002011 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 fi
9. 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 5 Getting started What do you need to run CT6002011 To run CT6002011 on your PC you should have e A Pentium with a minimum of 32 Mb of RAM preferably 64 Mb e Windows or Vista 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 CT6002011 spreadsheet should be copied into any suitable folder Insert the CT6002011 Spreadsheet CD into your CD drive e Select Start Programs Windows Explorer e Select the CD drive e Select the file CT6002011 xls e Select Edit Copy e Find and Select the suitable folder e Select Edit Paste this action should cause the CT6002011 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 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 Pa
10. 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 26 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 continue 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 Go
11. 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 CT6002011 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 CT6002011 BEFORE INSTALLING CT6002011 GETTING STARTED WORKING WITH CT6002011 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 15 16 20 21 22 23 28 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 CT6002011 for accounting periods ending on or after 1 April 2011 The Supplier reserves the right to terminate the licence agreement granted forthwith on giving n
12. Insert Name Watch Calculation fiet Function e Financial e amp Date amp Time More Functions Manager E8 Create from Selection Ma Remove Arrows A Evaluate Formula window Options Function Library Defined Names Formula Auditing Calculation H89 f Y A B C D E F G mr rm I J K L M N Ll 55 Administration and Control 56 i a O Received Olnprogress Completed 59 60 Date agent status changed 61 a Revenue taka O Issued O Submitted Accepted 64 65 Date Revenue status changed 66 67 Tax total 0 Tick here to send the accounts as a PDF 68 Tax paid 0 69 Tick here to send a separate accounts file with XBRL 70 Payments made You will be prompted for the file when 71 reported in SACTL you prepare and submit online T2 File extension html 73 HMRC User ID 74 Tick here to exclude the detail P amp L from the XBRL 75 Password Tick here to exclude the Accountant s report T6 TT Co House Co Ho Presenter ID Location cMy Documents 78 79 Presenter password Companies House subpafSsion 80 81 Company uth code Resubmissierf number ra used 82 83 Pt ase tick for Aefreviated Accounts 84 M 4 H whitespace Submission Setup Colnpany gefails Chargeable Profits Tax Calculation Capital Alloyfances Sughma Pail i Ready fa V Companies House CH uses its own denti ers for the presenter or submitter of the information You must also provide n Authorisation code for the company We allow the option of sendin
13. Traders m Fill in Fill in lu Fill in S Fill in Fill in B Fill in lu Fill in Fill in j Fill ir 0 0 0 0 Jili 15 Brought forward j 0 16 Additions not qualifying for FYA 17 Additions not qualifying for AIA 18 AIA qualifying expenditure 19 De pooled assets 20 Disposal proceeds 21 Balancing charge 0 22 Balancing allowance 0 23 0 0 oocoooce oooooooo oocooco oo ooo o o o o o 0 o o o o o o o o 27 Annual Investment Allowance 0 28 Additions qualifying for FYA 29 First year allowance at 4096 0 30 First year allowance at 5096 0 M 4 p Internet Chargeable Profits Ready EJ oooo 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 18 Each Fill in button takes you to the detailed page for example the Expensive cars page Figure 6 i ct6002011 Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer 7 x rv 4 ELI a 3 xJ ta n C Show Hide Comment Es TA HH 1 Protect and Share Workbook 29 Show All Comments gl Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share Comment 5 S
14. also allows you to select whether you wish to complete the Short or Full tax return Figure 2 e A NS ct6002011 Compatibility Mode Microsoft Excel it m z x Home Insert Page Layout Formulas Data Review View Developer ax ABC M CJ Show Hide Comment H In H Protect and Share Workbook v 4 t E EFR 73 9 e p 473 Show All Comments gl Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next fy Unprotect Protect Share Comment Show Ink Sheet Workbook Workbook 1g Track Changes Proofing Comments Changes A12 d fe Registered office address INNEN S C D E F G H I J K L M N o P 4 Short Full 5 For accounting periods ending on or after 1 July 1999 6 Please enter Tax Reference as 1231234567890 for Internet submission 7 Company information 8 Company Name Tax Reference as sfiown on the CT603 Type of Company Please check all the digits in the utr 17 Tick if company taxable at full corporation tax rate Tick here to Send the address in the 18 eg Close Investment Holding Company internet return 19 ESI ul REC 20 This is the above company s return for the period Tick here if you want 366 days o 21 from dd mm yyyy to dd mm yyyy in the CA calculation 22 01 01 2009 C 3112 2009 These details will be copied to the Short or Full tax return 23 24 If the start and date of the accounts template are different please en
15. atabase 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 now 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 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 4 Before installing CT6002011 CT6002011 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 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
16. creen Ca N ct6002011 Compatibility Mode Microsoft Excel co Home Insert Page Layout Formulas Data Review View Developer eQ x ABC 4 z d xX ta ta Ci Show Hide Comment f H f B H 1 Protect and Share Workbook Er f v4 ELI do Cg T Show All Comments 8 gl Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share p Comment Show Ink Sheet Workbook Workbook 2 Track Changes Proofing Comments Changes A12 v fe Registered office address Bic D E E G H l J K L M N o P 40 Notice of disclosable avoidance schemes 41 42 Transfer pricing 43 Compensating adjustment claimed LJ 44 45 Company qualifies for SME exemption EN 46 47 Accounts 48 attach accounts and computations INTERNET SUBMISSION 49 for the period to which this return relates In almost all cases you need an X in one or other of these boxes 50 51 for a different period LJ 52 53 If you are not attaching accounts and computations ME S ase select the reason you are not attaching accounts and computation 55 x Accounts reason both sm x Computation reason reasons 58 60 From the CT600 guide You will only need to use boxes 40 and 41 instead of box 39 if all of the the AP straddles two financial years and the Upper or Lower limit for any relevant marginal relief has varied ar the number of associated compani
17. d 69 the number of associated companies was different in the parts of the 70 39 Number of associated companies in this period falling into the two financial years 71 OR T2 40 Associated companies in the first financial year zm 73 74 4 Associated companies in the second financial year 75 76 lu E These details will be copied to the Short or Full tax return 77 Do not repay 20 orless Do not repay sums of T8 EET Jenter x if appropriate EEO Joriess Enter whole figure only 79 Ey 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 83 Please complete the following details 84 85 Bank or Building Soc O 3 3 3 Branhsotcod 1 86 Name of account 87 Accountnumber 1 1 88 89 Building society reft 11 1 90 These details will be copied to the Short or Full tax return M 4 p M whitespace Submission Sheet Setup Company details Chargeable Profits Tax Calculation Ready E3 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 e Y dd ct6002011 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer ox E ABG 4 E ay ta x
18. directed to HMRC Copyright This document represents a limited licence granted to the Customer by the Supplier CT6002011 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 CT6002011 CT6002011 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 CT6002011 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 CT6002011 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 FY2011 are included b Changes to rates used to calculate allowances from 1 April 2011 are included c Data entry boxes are shaded in yellow Last year s version Please note that if you used last year s software CT6002010 with the d
19. e Dependents Y Error Checking Insert 7 Y 5 Name s Watch Calculation e Function Financial amp Date amp Time More Functions Manager E8 Create from Selection te Remove Arrows A Evaluate Formula Window Options Function Library Defined Names Formula Auditing Calculation J35 f A B C D E F G H l hank L M N 65 Date Revenue status changed 66 67 Tax total 0 Tick here to send the accounts as a PDF 68 Tax paid 0 69 Tick here to send a separate accounts file with XBRL 70 Payments made You will be prompted for the file when 71 reported in SACTL you prepare and submit online 72 File extension html 73 HMRC UserID 74 Tick here to exclude the detail P amp L from the XBRL 75 Password Tick here to exclude the Accountant s report 76 TT Co House Co Ho Presenter ID Location c My Documents T8 79 Presenter password Companies House submission 80 Presenter authentication code 81 Company Auth code Resubmission number rarely used 82 83 Please tick for Abbreviated Accounts o 84 85 Companies House check status 86 87 Submission number 88 Maybe referred to as Envelope number 89 e mail 90 91 Please tick to include angfher PDF 92 only for HMRC 93 Copyright Quality Management Software Ltd amp Mercia Group Ltd 2011 94 CT600 is not a substitute for the knowledge and skill of an experienced Zax professional M m whitespace A Submission Setup Company details Chargeable Profits Tax Calculation A
20. es 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 Company information 18 Company name D 21 Company registration number Tax Reference as shown on the CT603 Type of Company 22 23 Registered office address 24 25 26 27 28 A Avot thiscun _ _ 30 This is the above company s return for the period Accounts M Mn Plant Machine penses Gains and losses Property Income Depreciation Amortisation Page Ready FJ There are also options to move to the Supplementary pages of the tax return from buttons lower down page 1 Page 13 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 CT6002011 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 CT6002011 refreshes the spreads
21. es was different in the parts of the falling into the two financial years 62 63 64 Total turnover from trade or profes so 65 66 BELSENE 67 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 the startinn Rate and or NCN Rate is heina used dustrial Agri fo gricutural Other expe MMi etment income Chargeable Profits aR Franked iy and select the reasons for not attachihg Note in almost all cases you need an X in one or other of these boxes Page 23 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 and Control 6002011 v5 Compatibility Mode Microsoft Excel i Home Insert Pagelayout Formulas Data Review View Developer mx fi E AutoSum e Logical a Lookup amp Reference lt 35 Define Name pa Trace Precedents eA Show Formulas 53 a amp Recently Used A Text rj Math amp Trig J Use in Formula tt Trace Dependents Error Checking z Insert Name Watch Calculation fiet Function e Financial e amp Date amp Time More Functions Manager E8 Create from Selection Ma Remove Arrows amp Eval
22. fet Function Financial e amp Date amp Time More Functions Manager H on l on s Q Evaluate Formula window Options Function Library Formula Auditing Calculation H31 xO fe Y ER B D E F c NNNM 5 s i u v w x Z AA 1 QMS full notes 2 mm f 3 Notes to the Financial Statements tree he page 4 for the Period Ended 30 June 2010 5 Go to P amp L No ired s Note not required Turnover RE ii appropriate zero value rows z 8 o o will not be printed 9 Uhited Kingdom 10 Evrope 11 Nbprth America 12 Ofher 13 ar oe 14 Tptal Please check the notes 100 444 90 000 16 2 Opgrating profit loss 17 Pfofit before tax as stated after charging he following 18 19 20 Deprefiation owned assets 21 Deprepiation assets on hire purchase contract 22 Pkofit Loss on disposal of fixed assets 23 Accountants and audit fees 24 Taxatipn services fees 25 Qperafing lease rentals 26 Qoodill amortisation charge for the year 27 28 Mote rot required Directors remuneration 29 30 irectprs renjuneration 32 Yalue of directors pension contributions 33 34 Fotal 0 0 35 i d p dnd I bs bs2 notes policies notes tlrnover notes fixed notes assets notescapital notes other detail Subi Res Fa EISE First note on the screen This note has not been selected hence the title of the note However the user has entered some figures and the red warning message reminds you to check the
23. g Abbreviated Accounts CH usually rejects invalid accounts immediafely 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 to perfgrm this check We will revise our documentation when this procedure is clearer Page 36 There may be rare cirgxfmstances when you have to re submit a return for the same company and the xame year and month to CH If so please indicate in the Resubmission number box the appropriate number for example put 1 for the first resubmission Checking the status of a submission ct6002011 v2 Autosaved v2 5 Compatibility Mode Microsoft Excel Home Insert Pagelayout Formulas Data Review View Developer ox en B Ej Record Macro ge Sf Properties St Map Properties j Import Use Relative References agi View Code i Expansion Packs eu Export Visual Macros Insert Design Source Basic A Macro Security Mode Run Dialog Refresh Data Code Controls XML AL Quasi o T E A E z Company Tax Return Version 2 Database gt c 2 E 4 5 For accounting periods ending on or after 1 July 1999 6 id 8 9 This program is not a substitute for the knowledge and skill of an experienced tax professional Crown copyright forms are reproduced with the permission 10 of the Controller of Her Majesty s Stationery Office
24. ge 6 Changing the CT6002011 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 ct6002011 Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer e 5 x Ll 4 ELI a um ta tA Hide Comment 8 RE Ea Protect and Share Workbook 2 gt Show All Comments g Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next B Protect Protect Share Comment Show Ink Sheet Workbook Workbook it Track Changes Proofing L Comments Jt Changes gt ra 7 O C D E li G H J K ls M N I Company Tax Return Version 2 Database c my documents For accounting periods ending on or after 1 July 1999 This program is not a substitute for the knowledge and skill of an experienced tax professional Crown copyright forms are reproduced with the permission of the Controller of Her Majesty s Stationery Office Open Client from Open Client from Save Client changes Go to Company E previous year the database to database Details Check Warnings Go to Page 1 of Go to Page 1 of CT600 CT600 short pers ped pe rex Se pes pee eee NBG RGB S S LN an amp oo 18 Goto A6 t Go to Chargeable Prepare and Submit Submit Online return Sub
25. gistered Reference as shown on the Notice 2 3 12 From dd mmiyyyy To 128 15 Profit 0 00 16 Franked Investment Income 0 17 Profit Franked Investment Income 0 00 19 First Financial year 1900 Number of Associate Cos 0 z Second Financial Year 22 Number of accounts days in first year 457 23 from 00 01 1900 to 31 03 1901 24 Number of accounts days in second year Not applicable 25 Not applicable 26 27 First financial year zo 29 Adjusted upper limit NIA For very small companies N A 33 Adiusted lower limit NA fN A 4 gt Internet Chargeable Profits Tax Calculation Capital Allowances Summat Plant Machiner Expensive Cars Expenses luu 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 Page 22 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 earlier years b Use the default XBRL option for the 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 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 s
26. heet with the previously stored client information Page 14 Getting around the Return We have added grey navigation buttons to help you move to and from the different sections 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 Co
27. hould be sought from appropriate reference manuals on the subjects concerned Page 39
28. how Ink Sheet Workbook Workbook 17 Track Changes Proofing 2 Comments j Changes fe Capital Allowances Expensive Cars E B c D d E G H J K L M N o F Capital Allowances Expensive Cars 2 3 Com Name 4 atest co xbrl xx Print this page 6 Period covered by this return on m iil Start End 8 31 12 2009 Return to Capital 9 Allowances 10 11 Description Ref Tax WDV Amount Balancing Balancing Tax WDV Registration number b fwd Additions Disposals WDA disclaimed charge allowance c fwd 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 19 Supplementary Sections Navigation buttons on page 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 calculated 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 20 Print Options Choose the Print all the return button on the introductory page to print the comp
29. ility Mode Microsoft Excel Un Po inim Home Insert Page Layout Formulas Data Review View Developer ax LI l Ay 4 E a x ta a 7 Show Hide Comment EB Te f amp Protect and Share Workbook 479 Show All Comments gil Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next k Unprotect Protect Share zn Comment Show Ink Sheet Workbook Workbook L Track Changes Proofing Comments Changes Al 7G fe company name T u v w X i 3 A fs 3 Notes to the Financial Statements P int this page 4 for the Period Ended 30 June 2010 i Go to BS 6 20 Related party transactions 7 The ultimate controling party during the period the directors 0 8 ed pty eee l 10 T 2010 2009 12 E 13 Amount due from to related party rcu notesturnover notes fixed notes capital notes other detail All the text in the narrative will be included in the submission with the appropriate XBRL tag WARNING 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 34
30. information from our accounts template note these tick boxes are ignored if you using a separate accounts file 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 24 Return to the setup sheet to see the following display ct6002011 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer eQ9 ox e SA choy de Comment f wy fa d ul P ta ta J Show Hide Commer Be FA 1 Protect and Share Workbook 479 Show All Comments cm g Allow Users to Edit Ranges Delete Previous Next Protect Protect Share Spelling Research Thesaurus Translate New m Comment Show Ink Sheet Workbook Workbook 2 Track Changes Proofing Comments Changes Al X f 4p B G D E F G H l J K L M N i 2 3 Company Tax Return Version 2 4 Database gt c my documents 5 For accounting periods ending on or after 1 July 1999 6 z 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 Contro
31. lete 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 21 Calculating tax CT6002011 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 e Figure 7 ai A ct6002010 v0 Compatibility Mode Microsoft Excel oo Home Insert Page Layout Formulas Data Review View Developer fi AutoSum e Logical a Lookup amp Reference 7 AE Define Name Trace Precedents A Show Formulas 53 Recently Used A Text b Math amp Trig Jf Use in Formula C Trace Dependents Y Error Checking Insert Name 2 Watch Calculation fiet Function ie Financial e amp Date amp Time More Functions Manager EE Create from Selection 3 Remove Arrows Q Evaluate Formula window Options Function Library Defined Names Formula Auditing Calculation JHN N O R B c D E ls G H Company Tax Return Ve Company tax return Print computation Return to Setup page For accounting periods ending on 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 re
32. ller of Her Majesty s Stationery Office 11 12 Open Client from Open Client from Save Client changes Go to Company R 13 previous year the database to database Details ELE S ETE 15 Go to Page 1 of Go to Page 1 of 16 CT600 CT600 short 18 Gann t Go to Chargeable Prepare and Submit Submit Online return Submit Online return Check Co House 19 2 REENA Profits Online return using Excel Internet Explorer status 20 21 Go to Tax Go to Tax calculation 22 calculation NCD 23 24 A 25 Print all the retury Go to Other Losses Go to White space lt Click here for Additional information white space 26 27 3 28 RET ROGEE imm Delete from database Tidy up database all scrg ns 29 Se BMC Ce EE LL T N S O M M whitespace il Chargeable Profits Tax Calculation Use the Prepare 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 are 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
33. mit Online return Check Co House 19 IO econ Profits Online return using Excel Internet Explorer status 20 21 Go to Tax Go to Tax calculation 22 calculation NCD 23 24 n 25 Print all the return Go to Other Losses Go to White space lt Click here for Additional information white space 26 27 Remove details from x exc Delete from database Tidy up database CUm eene era UT SPD TRTE TETTE K M ites argeable Profits Enter the following database information e the location of the database in cell J4 Page 7 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 6002011 v5 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer fi AutoSum e Logical a Lookup amp Reference J 35 Define Name 33 Trace Precedents E Show Formulas 53 amp Recently Used fa Text f Math amp Trig JP Use in Formula ott Trace Dependents Error Checking Insert A P Name Watch Calculation t Function Financial Date amp Time More Functions Manager E8 Create from Selection M Remove Arrows A Evaluate Formula Window Options Function Library
34. n 31 Bad and dovbtful debts 1 857 907 1 864 950 40 Closing stock raw matri 145 600 143 200 p notes turnover notes fixed ta pit notes other detail deta a This page is also used for the Cost of Sales figures on the main Profit and Loss schedule There are a few lines which allow you to include free form narrative together with appropriate figures 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 35 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 6002011 v5 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer fi AutoSum e Logical a Lookup amp Reference lt 35 Define Name pa Trace Precedents eA Show Formulas 53 a amp Recently Used A Text rj Math amp Trig JP Use in Formula C Trace Dependents Error Checking
35. nd 8 31 12 2009 9 10 Entertainin Per accounts Not allowable 11 12 13 15 16 17 18 19 20 21 Total 0 0 Gifts subscriptions and donations Per accounts Not allowable Page 17 Capital allowances The Fill in Capital Allowances button takes you to the Capital Allowances summary page Figure 5 Ca d ct6002010 v0 Compatibility Mode Microsoft Excel o NI Home Insert Page Layout Formulas Data Review View Developer fi X AutoSum f Logical f Lookup amp Reference AE Define Name Sie Trace Precedents Show Formulas amp Recently Used A Text i Math amp Trig J Use in Formula C Trace Dependents Y Error Checking Inset Name Watch Calculation te Function Financial amp Date amp Time More Functions Manager BE Create from Selection wh Remove Arrows Q Evaluate Formula window Options Function Library Defined Names Formula Auditing Calculation Al G fs Capital Allowances Summary 4 B ere D E F G H l J K L M N o Capital I lowances Summary 2 Print this page 3 Company Name 4 Please enter the client 5 Return to Chargeable Profits 6 i Period covered by this return Start End 7 8 00 01 1900 00 01 1900 Return to Setup page 9 10 Short Industrial Agricultural Property Speci 11 Total Total General Special Life Expensive Buildings Buildings BPRA Income Rate pd 12 Claimed Trading Pool Rate pool Assets cars Allowances Allowances
36. nd 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 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 ofscaa pdf The form is a credit account application CH has told us that the form may be upgraded in the future At present you can ignore the sections about trade references and payment details if you are planning to only submit accounts Page 38 Please Note Neither CT6002011 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 s
37. ng and tax details Q To ct6002011 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer 99 x t a a x ta 3 J Show Hide Comment ga RE EA 1 Protect and Share Workbook v 423 Show All Comments gl Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share Comment 5 Show Ink Sheet Workbook Workbook 17 Track Changes Proofing H Comments Jl Changes El B c I D rE I r NNNM 8 01 1 K LL M N 1 Profit amp Loss account and disallowable items j Company Name 3 4 atest co xbrl xx 5257935323 Return to Setup page 5 Period covered by this return 6 gt 1 Print profit schedule z E E _ Pint prot sce 9 Print trading loss summary 10 Profit Loss before tax per accounts EE 12 Add Fill in depreciation 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 0 pim Filli 26 Gifts subscriptions and donations 0 eo 27 Legal amp professional fees 0 28 Repairs and renewals 0 29 Sundi 0 ipse tvi 0 Fill in lease cars 30 Leasing of expensive cars Each page of the tax return i
38. note seleqtion Second hote on the screen This has been selected and is complete with some figures Third note 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 32 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 a notes turnover pdf Adobe Reader E xX File Edit View Document Tools Window Help x Be EFESIIXLHPEENZ QMS full notes Notes to the Financial Statements for the Period Ended 30 June 2010 2 Operating profit loss Profit before tax as stated after charging the following Depreciation owned assets 3 Employees Wages and salanes Total staff costs 4 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 ordinary activities Dividends Dividend on ordinary shares paid in period Page 33 More about notes Some notes allow for a limited amount of free form narrative The other notes worksheet allows you to describe for example Related party transactions Ca At a ct6002010b ac xbrl v22 Compatib
39. ntrol key and the letter o together will also get you back to the top left of the sheet Page 15 Using the Tax Return You can use the tax return pages directly or preferably 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 e Figure 3 C A ct6002011 Compatibility Mode Microsoft Excel Da Home Insert Page Layout Formulas Data Review View Developer ox ABC M Show Hide Comment on f HH Protect and Share Workbook v 4 tB a ETETA g a da Le W gt Show All Comments c Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next a Unprotect Protect Share m Comment Show Ink Sheet Workbook Workbook i Track Changes Proofing Comments Changes G10 d f A B c D E F jum mmt H J K L M N Profit amp Loss account and disallowable items 3 Company Name 4 atest co xbrl xx 5257935323 Return to Setup page 5 6 Period covered by this return z Print profit schedule 9 Print trading loss summary 10 Profit Loss before tax per accounts L 12 Add 14 Depreciation and amortisation 4 Fill in depreciation 15 Loss Profit on sale of fixed assets s a 16 Loss Profit on sale of investments 17 Increase Decrease in general provisions 18 Adjustments for trade debts
40. otice to the Customer in writing Disclaimer The Supplier shall have no liability in any way arising out of the use of CT6002011 by the Customer and the Customer by using the software acknowledges this It is imperative that the user of CT6002011 understands that it is not a substitute for the knowledge and skill of a tax practitioner CT6002011 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 CT6002011 on the following numbers 01483 429078 Andrew Bolton 01453 761956 Rebecca Benneyworth FCA Email Andrew_Bolton compuserve com or sales 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 CT6002011 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
41. pecial 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 28 The Template 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 ct6002010b ac xbrl v22 Compatibility Mode Microsoft Excel n x tt ay Di per m n D E aL x Width Automatic Gridlines Headings J Bring to Front Li IE E il Height Automatic view V View Jj SendtoBack I Margins
42. ring Limited 4 5 Company Information Go to Index 6 for the Period Ended 30 June 2010 8 a P Please see 3 3 Directors the nezt Mr F Gray n Mrs I Jenkins 12 Mr R Spencer B 4 5 16 7 Company secretary MiTo 0H 1 19 Registered office Unit 5 North Town Industrial Estate 20 North Town Yorkshire 1 22 NO5 6TT 23 24 Company Registration Number 24680135 Accountants Name Select if required 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 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 30 Profit and Loss The screen looks like ct6002010b ac xbrl v22 Compatibility Mode Microsoft Excel Home Inset Pagelayout Formulas Data Review View Developer A E D B ic ERR E Width 1page Gridlines Headings ont Bj i 4 Height 1page View V View J Sendto Back I Theme Margins Orientation Size Print Breaks Background Print Effect a Arear Titles ta Scale Prin
43. rst 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 CT6002011 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 accounting period dates are moved on to the new year If these change you can overwrite them Page 9 Opening the Tax Return A new Tax Return After opening Excel select File then New and choose the CT6002011 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
44. s stored in a separate sheet these are identified by tab labels at the bottom of the screen Page 12 Page 1 of the short tax return looks like ss vw 6002010 v0 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas Data Review View Developer 99 x fi AutoSum e Logical Lookup amp Reference A3 Define Name a Trace Precedents Ez Show Formulas 53 a amp Recently Used A Tex i Math amp Trig J Use in Formula xx Trace Dependents Error Checking 7 uus Insert N i Name s 2 Watch Calculation fet Function Financial e amp Date amp Time More Functions Manager HE Create from Selection 3 Remove Arrows Q Evaluate Formula window Options is Function Library Defined Names Formula Auditing Calculation Al s B C D EF G H 4 J K L M N v P a Print this page Page 1 2 HM Revenu pany 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 2 Go to Setup page 6 Your company tax return 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 pag
45. t Print By Selection Pane R e Themes Page Setup ip Scale to Fit E Sheet Options Arrange Al fe company_name Light Eng Tuumi Printthispage a 3 Profit and Loss Account eene 4 for the Period Ended 30 June 2011 5 2010 2009 B Notes 7 8 Turnover m Gotonote 2 2 500 000 2 491 400 E Goronate 10 Cost of sales 3 1 510 107 1 534 950 f Dee detail 12 Gross Profit Loss 989 893 956 450 8 Distribution costs 491 663 405 228 5 16 Administrative expekse 252 273 219 360 18 Operating costs 743 99 624 588 13 20 Other operating income 2 22 Total other operating incom loss 0 0 24 Operating Profit Loss a Gotonote 3 245 957 331 862 26 Interest receivable and similar 2800 3215 27 28 Interest payable and similar D 00 23 30 Net Finance income Loss 33 200 36 785 32 Profit Loss on ordinary activities bet re taxation 212 757 295 077 34 Tax on profit on ordinary activities Gotorote 5 50 110 500 36 Profit Loss for the financial year after taxation 162 647 222 577 37 38 There were no recognised gains or losses otha than the profit shown attributable to the sharehiNder 39 for the period ended 30 June 2010 40 Please tick to include the attribution entence above E 42 The notes form part of thed financial statements MM Page 2 Page 3 Page4 PAge 5 Page 6 Page7 Page 8 fron index info report audit N account p and 1 bj m i Ready Ee
46. ter 25 26 27 Put an X in the appropriate box es below 28 29 A repayment is due for this return period 30 31 A repayment is due for an earlier period E 32 Moab M whitespace _ Submission Page 10 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 Ca ct6002011 Compatibility Mode Microsoft Excel wait y Home Insert Page Layout Formulas Data Review View Developer ox r4 fd ELI a tH zJ ta J Show Hide Comment ES um bes Besa Share weet 429 Show All Comments gl Allow Users to Edit Ranges Spelling Research Thesaurus Translate New Delete Previous Next Unprotect Protect Share Comment D Show Ink Sheet Workbook Workbook 14 Track Changes Proofing Comments Changes A12 e fs Registered office address 4 B C D E r3 G H J K L M N o P 62 the Upper or Lower limit for any relevant marginal relief has varied ar 63 the number of associated companies was different in the parts of the 64 Total turnover from trade or profession 65 66 RELSE Ela falling into the two financial years 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 68 38 Franked investment income the starting Rate and or NCD Rate is being used for FY2005 an
47. the two Submit buttons The Excel method or the Internet Explorer method The Excel method is a bit 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 25 The prepare and submit processes may take a little time depending on the speed of 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
48. uate Formula window Options Function Library Defined Names Formula Auditing Calculation H89 M f A B C D E gt G mr rm l J K L M N 55 Administration and Control 56 57 Agent status 58 O Received In progress Q Completed 59 60 Date agent status changed 61 62 Revenue status 63 Or Issued O Submitted Accepted 64 65 Date Revenue status changed 66 67 Tax total 0 Tick here to send the accounts as a PDF 68 Tax paid 0 69 Tick here to send a separate accounts file with Xj 70 Payments made You will be prompted for the file when 71 reported in SACTL you prepare and submit online 72 File extension 73 HMRC User ID 74 Tick here to exclude the detail P amp 75 Password Tick here to exclude the Accouni 76 TT Co House Co Ho Presenter ID JLocation c My Documents 78 79 Presenter password Companies House subffission 80 81 Company Auth code Resubmission nupfber rarely used 82 83 Please tick fgf Abbreviated Accounts 84 Tax Calculation Mo 4 m whitespace Ready fa L form in the submission unless you choose to seng your own accounts as a PDF lick in the box and you will be prompted for a PDF computation 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
49. vernment 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_online2011 program found in the location you selected when you prepared the tax return for submission Page 27 The Accounts Most internet CT filings require a set of accounts Accounting periods ending after 31 March 2010 and filed after 31 March 2011 require 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 C E ct6002011 Compatibility Mode Microsoft Excel Home Insert Page Layout Formulas _ Data a Review c View Developer O x vw 4 EH a a ta Tta s DES E B FEE amp Protec and Share Workbook Show All Comments di Allow Users to Edit Ranges Spelling Research Thesaurus Translate Delete Previous Next Protect Protect Share Ye des Show Ink Sheet Workbook Workbook 1 Track Changes Proofing Comments Changes Al X f E B c D E F G H l J K L M N a 2 3 Company Ta
50. x Return Version 2 4 Database gt c my documents 5 For accounting periods ending on or after 1 July 1999 6 7 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 previous year the database to database Details e E 14 15 Go to Page 1 of Go to Page 1 of 16 CT600 CT600 short 17 18 Goin m Go to Chargeable Prepare and Submit Submit Online return Submit Online return Check Co House 19 ot a CC OU Profits Online return using Excel Internet Explorer status Go to Tax Go to Tax calculation calculation NCD Print all the return Go to Other Losses Go to White space Remove details from Delete from database Tidy up database all screens ee eee ams s cs o eM LEER EA EE T Sheeti pany details Charg geable P Profits Tax Calculation Please select the Go to 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 s
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