Listed below are a sample of relevant forms referred to on the website and that will be potentially used by contractors and a brief note of what the form relates to.
Companies House form to change the year end date of the Company
Companies House form to change the Registered Office of the Company
Companies House form to appoint a new Director or Company Secretary
Companies House form to remove a Director or Company Secretary
Companies House form to change any details of a serving Director or Company Secretary
Companies House form to strike a Company off the register
Companies House form to issue additional shares in the Company
New Company Enquiry form issued by HM Revenue & Customs (HMRC) following Company formation to confirm new Company has started a business activity. Must be filed within three months of business activity starting. Penalties may be charged for late submission. If Company is dormant to file dormant Company insert.
Annual Company Corporation Tax Return. To be submitted to HMRC within twelve months of the end of the accounting period. Penalties of between £100 and £1,000 will be charged plus 20% where tax is paid late.
Form to authorise HMRC to communicate directly with an accountant, tax agent or adviser on the taxpayer’s behalf.
Annual Shuttle Return (ASR)
The Annual Shuttle Return (ASR) is a form that needs to be completed and sent to Companies House by a business every financial year. This is to confirm the company’s trading details and director(s) details.
Return to HMRC of Benefits and Expenses provided to employees to be submitted to HMRC by 6 July each year. Penalties for late filing of £300 initially and £60 per day per return thereafter. Where incorrect returns are submitted the penalty is £3,000 per return.
Declaration of Class 1A National Insurance Contributions (NIC) due on expenses and benefits provided to employees. This only needs to be submitted when expenses are incurred not wholly and exclusively for the purposes of the trade. Genuine business expenses that are reimbursed no longer to be reported*. If you are required to submit a P11D (b) to HMRC, it should be done by 6 July each year. Payment of Class 1A NIC is due by 22 July each year. Penalties for late filing is £100 per 50 employees per month, plus further penalties for errors up to a maximum of 100% of NIC not paid. (*subject to some additional guidance)
A form summarising details including gross pay, tax deducted and code number given to an employee by an employer when they leave employment. For employers with more than 50 employees forms to be filed online. Where forms not filed online penalties of between £100 to £3,000 may be charged.
Annual statement showing summary of pay, tax and final tax code in the tax year provided by an employer to the employee at the end of the tax year.
VAT Registration application form. VAT Registrations made late may be liable to a late registration penalty.
VAT De-registration Form
Quarterly VAT Return. VAT Returns filed late may be liable to a ‘default surcharge.’ The surcharge is a percentage of the unpaid VAT and depends on the level of turnover and the number of defaults. Incorrect Returns may also be charged an ‘inaccuracy penalty.’
VAT Flat Rate Scheme application form