Corporation tax expenses categories

Hi, I have these expenses in P&L in quickfile:

7200 Electricity
7400 Travelling
7501 Postage and Carriage
7502 Telephone and Mobile Charges
7504 Stationery
7506 Hosting Fees and IT Consumables
7901 Bank Charges
7902 Currency Charges
8205 Refreshments / Staff Welfare

and I have these categories available in the company tax return:

CP22 Light, heat and power
CP25 Advertising and promotions
CP26 Bad debts
CP27 Bank, credit card and other financial charges
CP28 Depreciation
CP29 Donations
CP30 Entertaining
CP31 Insurance
CP32 Interest paid
CP33 Profit/loss on disposal of assets
CP34 Travel and subsistence
CP35 Vehicle expenses
CP36 Administration and office expenses
CP37 Sundry expenses (small miscellaneous expenses only)

So some is pretty obvious but I am a bit stuck on where to put these:
7502 Telephone and Mobile Charges
7506 Hosting Fees and IT Consumables
8205 Refreshments / Staff Welfare

“Refreshments” was my “annual event”. Don’t want to put it as entertainment because the help box says "The total amount spent on entertaining business clients (but not employees of the company) in the period. "

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CP36 Administration and office expenses will do

CP36 okay for “staff welfare” as well as telephone charges and hosting / IT? My guess was to put it under “miscellaneous” but I shall move it then.

This is I hope my final question - I have rounded up and down correctly but at the end of the day the profit and loss on my companies house return is out by a pound from the P&L calculation done for HMRC. Does this matter? Should I reduce my expenses by a pound to make them tally?

no need to worry on rounding up difference, your are good to go

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Thanks for the help! I am using the joint companies house / hmrc tax return filing service at I am an “unaudited micro-entity”. This is my first year of trading so I have two accounting periods (28/03/2015 - 27/03/2016, and then up to 31/03/2016). I have filled in all the relevant boxes using the figures from Quickfile. I have not yet submitted either the companies house accounts or the corporation tax return (CT600). I have got all the way up to the final page “Check and approve your Company Tax Return” and hit a snag; although I have answered “no” to the relevant questions the draft return has the boxes ticked:
I am waiting for a call back from HMRC probably next week, but in the meantime has anybody had this problem? Could it be because the companies house accounts cover the whole year plus four days, whereas these calculations are for the first 365 days only? At the start of the tax return process there is a page to “apportion your income”, and by default it makes an estimate (on a daily pro rata basis). Thanks to QF I was able to give a precise figure but perhaps it assumes that it’s still an estimate?

If I get this issue resolved and submit the CT600 in this way, is there any further work or documentation to be provided? There is much talk of “iXBRL” accounts being submitted - but as a micro-entity, are the basic P&L and balance sheet already entered going to be sufficient?

Ixbrl is just xml format that hooks with companies house data base, actual frame work on accounts compliation is independent of ixblr.

You need to untick option of estimated figures if nothing is estimated, apportion income and expenses as CT cnnot be over 12 months, you need to file two tax returns and tick option company making two tax returns for this period

That’s my point. I can’t untick the estimated figures box! In a previous page I have answered “no” to whether it conatins estimated figures. Yet it still comes up. Same with the “a repayment is due” tickboxes.

I do realise that I am making two tax returns.

But I am still not clear on this - do I need to attach accounts and computations, or is what I have already entered sufficient (as an unaudited micro-entity)?

you need to download another pdf file for short perio of CT and fill in with figures apportioned and attached pdf copy of full accounts, you must have ticked option of estimated figure while early stages of CT preperation hence showing it on CT return itself, try go back to start of CT prep stage and see if you can spot it

Check if you can use the HMRC Corporation Tax online filing service - GOV.UK says “You can download the existing PDF software until 31 December 2016 to file Company Tax Returns for accounting periods ending on or before 31 December 2015 but not for later accounting periods” so that is not an option here. Or is this a different PDF download? Do you have a link?

As for the estimated figures and other wrong tick boxes - I have been back over every single stage. I think it’s a glitch in the system. But I could be wrong! Here’s the the last but two page, the “CT600 summary” showing the answers to the questions:

and after “save and continue” and then “continue” on the next page that appears, l get to the page showing the image I posted previously.

Yes HMRC is discontinuing this pdf file but small companies should be able to file tax return from their gateway id, have a look at this , it should help

Yes, that’s pretty much where I started. As it says, there are two systems available, but the old PDF based system cannot be used for accounts after 31/12/15 - and that’s me.

I am beginning to think that once I have hit submit at this stage, I am done with it.

Hi dlamp,
I can give you an hour to go over the software so I have sent you a personal message

HMRC called back and confirmed that it’s a bug in their website.

@George That is very kind - further response in personal message!

@dlamp, thank you for posting this here. I will need to go through this in the new year too so it’s useful to know what I might have to deal with!

Please can you just confirm, did you just submit the form anyway with the boxes ticked? This does seem disconcerting.

By the time I got to submitting it, it seemed that HMRC had fixed the bug.

If you are going down the DIY route - give yourself time, and make sure you’ve got your Companies House Authentication Code to hand!