Daniella Acker

A company has a small permanent CT overpayment relating to FY 2021, which doesn't show in its balance with HMRC. If it under-pays the latest CT charge by this amount, will the permanent overpayment automatically be used to make up the difference?

Thank you. This link doesn't actually work (it says I can't be found in the hmrc.sharepoint.com) but the Agent Registration team has now responded to me by phone. They say that the letter they sent me (twice) is a generic one and that the stipulation about needing to trade as a business and be supervised for AML doesn't apply in situations such as mine. I have asked that the letter be amended to include an additional sentence to clarify this, thereby saving everyone a lot of time.

I need to complete a simple corporation tax return for my house management company. I do not charge for this. Although I am a chartered accountant I do not trade as one. I do not offer any accountancy services to anyone as a business. To complete the tax return I have had to apply to become a corporation tax agent. I stated in my application that I do not trade as an accountant, nor am I supervised under any AML scheme. The HMRC website explains that in cases such as mine supervision is not required. Nevertheless I received a letter from HMRC, registering me as a CT agent and stipulating that to use the agent code I must be trading as a business and must be supervised. I replied pointing out that I'd told them that I do not trade as a business and am not supervised. Four months later, after a written request from me that they reply, they have sent me the same letter again. It is now six months since I first applied - it takes them between 2 and 4 months to reply to each letter. I cannot ring anyone. I cannot email anyone. They don't appear to read the letters I send them. I cannot set up an agent services account because I don't trade as a business. What am I supposed to do?