CT600 for a foreign company [Archive]

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Jaydee

22nd September 2009, 16:37

Has anyone had any experience of filing a CT600 for a foreign company with a permanent establishment in the UK?

If so, what did HMRC expect from the supporting accounts - restated to UK Companies Act format? restated into GBP? split between UK/non-UK operations?

Maslins

22nd September 2009, 17:10

Did a few of those in my old job. Purely detailed P&L for the branch was given, no balance sheet at all...or anything else statutory.

GaryMc

22nd September 2009, 18:20

I remember sending in a CT600 for a Japanese co with a UK permanent establishment. The accounts were completely in Japanese. Couldn't understand a word but it is within the rules.

I imagine that the fact that there was only about 4 entries in total on the comp probably persuaded HMRC not to bother with an enquiry