HMRC’s business tax account customers: CT forms

From 15 August, HMRC has announced it will offer its digital business tax account customers the option to receive paper-based corporation tax forms electronically. Following a review of CT paper forms, HMRC will:

·        stop issuing some non-statutory forms, where there is already a digital alternative to obtain the same type of information;

·        for certain non-statutory forms where the agent and registered office addresses are the same, it will stop issuing the duplicate company copy of the form, but continue to issue the agent copy of the form;

·        for certain statutory forms where the agent and registered office addresses are the same, it will stop issuing the duplicate agent copy of the form, but continue to issue the company copy of the form;

·        where an authorised agent is registered for a customer, it will stop issuing certain non-statutory forms to the company, but continue to issue the agent copy of the form; and

·        stop issuing paper versions of guidance notes with CT forms and make them available digitally on GOV.UK.