HMRC Admin 13 Response

Hi
Please refer to guidance on GOV.UK at Pay your Corporation Tax bill: Overview. 
The 17 digit Corporation Tax payment reference is on your 'notice to deliver your tax return' or any reminders from HMRC. 

It is also on the company's HMRC online account:
- choose view Corporation Tax statement,
-  accounting periods,
- then select the correct period. 

Please note, the reference changes with each accounting period and payment may be delayed if you use the wrong one.

Thank you

Hi
In reply to your post of 27 March at 5:16pm.
A company is resident in the UK for the purposes of the Taxes Acts if it is incorporated in the UK (with certain exceptions) or the central management and control of its business is in the UK, subject to a double taxation treaty tie-breaker for dual resident companies. Please refer to guidance available on our website at INTM120030 - Company residence: overview - HMRC internal manual.
If the company is not resident, you need to consider if it has a Permanent Establishment (PE) in the UK.  The company will have a PE if there is a fixed place of business through which the business of the company is carried on in the UK, or if it has a dependant agent in the UK (CTA 2010/S1141). See guidance at  INTM264300 - Non-residents trading in the UK: permanent establishment: domestic and treaty law: permanent establishment definition - HMRC internal manual. 
The guidance to which you have referred only relates to UK subsidiaries of foreign banks and foreign banks trading in the UK through permanent establishments.
This is a complex matter and the information provided is not sufficient to provide any assurance regarding what tax obligations the company may or may not have in the UK. 
You may consider directing your query to our formal non-statutory clearance team. 
Please refer to our website at  Find out about the Non-Statutory Clearance Service.

Thank you 

Sorry to hear about the problems you have encountered. Unfortunately we are unable to provide any information as this requires access to the record. The Company/agent will need to contact our helpline again and ask for the matter to be escalated if the adviser is unable to resolve it, or alternatively write to: Corporation Tax Services, H M Revenue & Customs, BX9 1AX

Please refer to guidance on GOV.UK at: Corporation Tax: return of Income Tax on company payments (CT61.
The form is not available to download, but you can request online. Complete with a covering letter, stating that the form is an amended form.
Please send to:
Corporation Tax Services,
H M Revenue & Customs,
BX9 1AX