From 1 April next year, all companies and organisations will have to submit their company tax returns online for accounting periods ending after 31 March 2010.
In preparation for the change from paper to digital, HMRC have announced they will not be issuing blank paper return forms and guidance notes (forms CT600 & CT600 Guide) with the ‘Notice to deliver a company tax return’ (form CT603) from 1 July.
The Revenue currently provides paper forms to companies and organisations that do not have an adviser or do not use approved substitute return forms.
It will still be possible to download forms from the HMRC website after 1 July, but the returns must be submitted before 1 April 2011 if the company wants to use paper for an accounting period ending after 31 March 2010.