COM23136 | Assessing: CTSA assessments: companies deducting income tax from certain payments (CT61 return) (Action Guide)

From HM Revenue & Customs · COTAX Manual

To handle a CT61 return case, consider steps 1 - 7 below. The guide is presented as follows.

Action	Steps
Setting up a new CT61 case	Step 1
Changing the AP end date for a CT61 case	Step 2
Ceasing a CT61 case record - no more returns expected	Step 3
Request of CT61 return by the company or agent	Step 4
Note the COTAX record	Step 5
Request by a company or agent to issue the CT61 return to a different address	Steps 6 - 7

Setting up a new CT61 case

1. Use the SEES SAFE stencil to ask your SAFE user to create the record using the COTAX UTR and go to step 5.

Changing the Accounting Period (AP) end date for a CT61 case

2. Use the SEES SAFE stencil to ask your SAFE user to update the SAFE record and go to step 5.

Ceasing a CT61 case record - no more returns expected

3. Use the SEES SAFE stencil to ask your SAFE user to update the SAFE record to show that no more returns are expected and go to step 5.

Request of CT61 return by the company or agent

4. Complete the SEES SAFE stencil to ask your SAFE user to issue a CT61 and go to step 5.

Note the COTAX record

5. Use COTAX function NOTE (Case Notes) to record the SAFE action you have requested.

Request by a company or agent to issue the CT61 return to a different address

6. Explain that we only can only issue CT61 returns to the company at its Registered Office address which COTAX receives automatically from Companies House or, where the company is not registered under the Companies Act such as an unincorporated association, the main address or principal place of business. We cannot issue CT61 returns to a different address.

7. If the company wants to change its address and it is registered at Companies House, ask the company to update its Registered Office address details with Companies House and explain that COTAX will get the updated address automatically, then SAFE will use it to issue CT61 returns to the company.

If the company wants to change its address and it is not registered at Companies House, use function ACNA (Amend Company Name / Address) to update COTAX with the new address. Explain that COTAX will send all assessing output to that updated address and that SAFE will use the same address to issue CT61 returns to the company. For more information see COM23014.