Payments and Repayments

Use this page to enter payments and repayments information required to populate the company tax return.

Small Repayments

Enter a figure at ‘Do not repay amounts less than’, if the company has overpaid tax which you do not want to be repaid. This will typically be because the amount is very small.

This figure will populate box 860 on the company tax return for periods ended after 31 March 2015 (the CT600 2015) or box 140 on the return for earlier periods (the CT600 2008).

Bank Details (for person to whom the repayment is to be made)

Enter the details of the account to which the tax repayment should be made.
The information entered here will appear on Bank details section of the company tax return.

Payments to a Nominee other than the company

If the entries in Bank Details relate to a nominee, then you must authorise that nominee by completing this section with:

  • the name of the authorising signatory
  • the status of that signatory
  • the name of the nominee
  • the reference that the nominee will require to identify the repayment

Select the status of the signatory from:

  • Director
  • Company secretary
  • Company agent
  • Liquidator

If none of these is appropriate, select ‘I’d like to enter another status’ and enter the description you want to appear in the repayment authority section of the company tax return.

Nominee Address

If the repayment nominee is not the company, then enter the address of the nominee in this section.

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