CT600 rejected by HMRC: Director's report not signed
If HMRC rejects your CT600 with an error relating to a missing date, the most common cause is that the director's Report was not signed and dated before the attached accounts were submitted to Companies House. HMRC requires the signing date in the iXBRL output.
Companies House can accept and file the accounts without the director's report date. However, HMRC will reject the associated CT600. Once accounts have been accepted by Companies House, they are locked and cannot be edited. You must log a support ticket (an IRIS Community Portal account is required) to unlock it.
To avoid this issue, make sure the director's report is fully signed off before submitting to Companies House.
If the CT600 has already been rejected
If HMRC has already rejected your CT600 tax return and your accounts are already filed with Companies House, do not revise the filed account. Revising the account in this scenario creates additional issues including inconsistencies in the data and supplementary notes.
- You must log a support ticket (an IRIS Community Portal account is required) to get the account unlocked.
- Once unlocked, add the director's report date.
- Regenerate the accounts in iXBRL format and attach to the CT600 for resubmission.