Because I'm not signed up for online filing and doing so requires waiting for HMRC to post me a security code, I was about to download and fill in an offline CT600 (Short) for my small UK-registered company and send it to HMRC in the post, but I noticed on the text of the download page it states this:

Please check if you are required to submit this form online before downloading and sending it in the post.

Find out more about who must submit an online Company Tax Return

Unfortunately, the "find out more" link goes to a page that doesn't specify whether I have to do it online, but just has instructions for how to do it online. I've been wandering around the gov.uk web site and googling various terms for the last half hour, but have yet to find any definitive description of who has to file online and who is allowed to use the offline form. Can anyone give me a summary of what the rules are?

1 Answer 1


I can't give you an answer, only some advice...

Ring them up !

The HMRC website isn't particularly good plus, it's been/being redesigned so finding exactly what you want will be painful. In addition, they will only give out 'common' examples on the website.

The best time to phone HMRC is usually early evening as they seem quieter then. Even so, be prepared for a wait but, when you do get through to a person, you'll find they are really helpful.


Telephone: 0300 200 3600 Textphone: 0300 200 3603 Outside UK: +44 161 930 8445

Opening times:

8am to 8pm, Monday to Friday 8am to 4pm Saturday

Closed Sundays, Christmas Day, Boxing Day and New Year’s Day

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