CTM93160 | CTSA: the filing obligation: substitute return forms

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

The (This content has been withheld because of exemptions in the Freedom of Information Act 2000) team deal with the approval of substitute forms.

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

Any substitue form that’s centrally approved by that team must bear a unique identifier so that its origin can be identified at all times. The unique identifier should be positioned at the bottom of the form.

For example:

• CT600 (2018)(Substitute)(NSL)

• CT600 (Substitute)(NSL)

• CT600 (Substitute)(Name Software Ltd)

• CT600 (2018)(Substitute)(Name Software Ltd)

would be adequate to identify Name Software Ltd as the originator of the form.

If a substitute version of the form does not carry a unique form identifier, or there are significant differences between the substitute form and the official version, log the substitute form and email (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The (This content has been withheld because of exemptions in the Freedom of Information Act 2000) team keep a record of all companies approved to submit substitute forms.