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Click the links below to jump to a particular section:
Step 1 - Register as an agent
Step 2 – Entering the Practice ID and Password
Step 3 – Generating the Electronic Return
Step 4 - Transmitting the Returns
Practices may register for Online Services at www.hmrc.gov.uk. Your Agent Reference should be available from your local tax office.
Log into Business Tax as the Master user.
Select Setup, Practice Options and click Tax Options.
Select the Corp.Tax tab and enter the practices User ID and Password.
Agent reference - HMRC issues each agent with an ‘Agent Reference’ that must be entered when registering for the Online Service.
User ID - the AIS trader identifier for the Internet service is a 12 character code (mostly letters) allocated by HMRC.
Password - a combination of letters and numbers, between 8 and 12 characters in length, that is defined by the agent when registering for the Agent Internet Service via the Government gateway.
Return email address - maybe used for extra confirmation that the HMRC has accepted a tax return. This feature can also be controlled through the Government gateway so, if the email address is left blank here, a message may still be sent if the option has been set on the gateway.
Users may now generate electronic CT600 returns by selecting Reports,
Electronic Tax Return.
Where an accounting period consists of more than one CTAP a return for each CTAP may be required. Select the relevant Corporation Tax Accounting Period from the drop down list to generate the return for that CTAP.
The first CT600 submitted should have the
accounts and computations attached. On any subsequent CT600 covering part
of that same period of account the field on page 1 ‘if no accounts say
why not’ should be completed with: ‘See CT600 for the period DD/MM/YYYY’.
Select ‘Live’ or ‘Test’ in the Electronic
return status section. Where test is selected this will be indicated on
the Transmit Internet Return screen.
The default return status is set to New. To submit an amended return
set the radio button to ‘Amended’ in the New / amended return indicator
section.
Accounts must be attached unless the user has indicated otherwise and given a reason on the Data Entry - Summary screen.
Use one of the following radio options to locate the accounts:
Select from Communication Tracking - allows Practice Management users to attach accounts stored within IRIS Communication Tracking.
Select external File - allows the user to click the magnifying glass and browse to find and select an existing iXBRL or PDF document to be attached for the client.
For CT600 returns submitted on or after the 01/04/2011 for accounting periods ending on or after the 01/04/2010, the accounts must be filed online in iXBRL format.
iXBRL or PDF computations should be attached to the CT600 unless the user has indicated otherwise and given a reason on the Data Entry - Summary screen. There are four options available:
Not included - select this option if computations are not attached.
Automatically select from Communication Tracking - use this option to select iXBRL or PDF documents to be attached to the Electronic Tax Return which have previously been saved within IRIS Communication Tracking.
Generated - if this option is chosen the enhanced iXBRL tax computation will be generated at run time. The computation displays on the screen before the CT600 is displayed to give the user the opportunity to check the computation is as required.
Select External File - allows the user to click the magnifying glass and browse to find and select an existing iXBRL or PDF for the client.
For CT600 returns submitted on or after the 01/04/2011 for accounting periods ending on or after the 01/04/2010, the computation must be filed online in iXBRL format.
Users may attach additional PDF documents to the return.
Select External PDF to locate an existing PDF for the client or Communication Tracking to attach PDF's which have previously been saved within Communication Tracking.
Click OK to generate the report(s). Once the report(s) have been generated and reviewed a message will be displayed informing the user that the internet submission has been stored.
Click OK.
Select Reports, Transmit Internet Return and highlight the return(s) to be submitted.
Click Transmit and wait for the return to process.
When this is complete Cancel will change to Close.
Clicking Close will display a message for each return transmitted which will either:
Confirm that the return was accepted or rejected and offer the user the option of printing the acceptance/rejection message; or
Inform the user that the Government Gateway was busy and ask the user to try again later using the Query Again option.
For more information regarding error messages log on to the knowledge
base at https://practice.iris.co.uk/customer_support/support_tools/knowledge_base.aspx
to search for the relevant error number. Note that error 3001 is confirming
that an error has occurred; the error number quoted after that is the
one which indicates the nature of the problem.
Practice Management users may add an extra level of security to the Transmit screen to prevent transmission of returns before they have been approved by the client.
To switch on the functionality the practice must update the tax return job profiles for individuals, partnerships, limited companies and trusts as follows:
Open System Maintenance
Select
Practice followed by Job Types / Profiles and for each
of the tax return jobs:
Click Profiles.
Highlight the job stage that indicates a tax return has been approved by the client and select Edit.
From the Automatically complete when drop-down list select the Approval Received from Client event and click OK.
Click Save and then Close the profile.
Once this has been set users will not be able to transmit electronic returns unless the approval job stage for the client has been completed. Unapproved returns will be listed on the Transmit Internet Return screen in grey with ‘No’ in the Approved column and the Transmit button will be disabled.
Once approval has been obtained the job stage may be completed either from the job itself or by clicking Approved on the Transmit Internet Return screen.