Practice approval workflow

CT600 client approval workflow for accountancy practices.

A good CT600 approval pack gives the practice a defensible route from accounts and computation to client sign-off, HMRC submission, and post-filing evidence. The goal is not another email chase. It is a controlled file reviewers can trust.

Why approval is a production control

HMRC describes a Company Tax Return as the CT600, supplementary pages where needed, accounts, computations, and supporting documentation. For most online filings, accounts and computations also need to be in iXBRL format.

For an accountancy practice, client approval is therefore part of the production workflow. The approval record should identify the return package being filed, the accounting period, the material tax treatments, and the version the client authorised.

The approval pack reviewers should expect

A practice-ready approval pack should make it easy for a manager or partner to see what is being sent to the client and what the client is approving.

  • Client name, company number, accounting period, filing deadline, and return version.
  • Final accounts and Corporation Tax computation for the same period.
  • Main CT600 figures: profit, losses, reliefs, tax due, repayment, or nil position.
  • Supplementary pages included, such as CT600A, CT600C, CT600L, CT600N, or CT600P, with the reason each page is in scope.
  • iXBRL accounts and computation attachments ready for online filing.
  • Payment or repayment summary, including who is responsible for the next action after filing.
  • Client approval wording tied to the period, package, and filing action.

Review checks before the client sees it

Approval is weak if the internal review is unfinished. Before sign-off goes out, the reviewer should be able to answer:

  • Do the accounts, computation, and CT600 totals reconcile?
  • Are depreciation add-backs, capital allowances, losses, donations, and disallowable costs reviewed?
  • Are supplementary-page indicator boxes consistent with the pages actually included?
  • Do director loans, dividends, payroll, benefits, and related-party balances support the tax treatment used?
  • Are iXBRL attachments present and matched to the final accounts and computation?
  • Is there a clear reason for nil tax, repayment claims, amendments, or non-standard treatments?

Use approval wording that survives a query

Vague wording such as "approved to file" often fails when the practice later needs to prove what was approved. Better wording names the company, period, return version, accounts, computation, supplementary pages, and authority to submit.

The client does not need to review XML. They do need to approve the final filing package and understand the commercial decisions inside it, especially losses, director loans, capital allowances, R&D credits, repayments, and payment responsibilities.

Owner-managed company approval traps

Owner-managed companies compress several roles into one person: director, shareholder, payroll recipient, loan account holder, and client contact. That creates approval risk even when the CT600 looks routine.

  • Director loan accounts: repayment timing can affect CT600A and section 455 tax.
  • Capital allowances: the accounts fixed-asset label may not explain the tax claim.
  • Losses: carry-back, carry-forward, or group relief can be a director-level decision.
  • Repayments and credits: payable claims need evidence the client can defend.
  • Payment references: the Corporation Tax reference changes by period, so payment instructions should be explicit in the client pack.

How Robocount supports practice approval

Robocount is built around the full CT600 lifecycle: preparation, review, approval, Government Gateway submission readiness, and evidence. It gives practices a cleaner route from production work to client-facing sign-off.

  • Keeps CT600, computation, supplementary pages, and attachment checks visible together.
  • Helps reviewers find the client decisions that need explicit approval before filing.
  • Connects approval evidence to submission evidence and amendment workflows.
  • Supports repeatable practice workflows instead of one-off email chains and exported files.

FAQ

Does HMRC require a client approval email before filing?

HMRC guidance focuses on return content and filing obligations. Client approval is a practice control, engagement-risk, and professional workflow issue. Practices should follow their engagement terms and internal review procedures before filing on behalf of a client.

Should the client approve accounts and CT600 separately?

They are connected but not identical. The accounts support the return; the CT600 and computation apply Corporation Tax rules. A strong pack shows both and highlights material tax treatments before filing.

What happens if the CT600 is rejected after approval?

Keep the original approval, HMRC rejection, correction made, and any fresh approval needed for the corrected version. Rejections and resubmissions are still part of the client file.

Useful official references

This guide is general product and filing workflow information, not tax advice. Check current HMRC guidance, professional standards, and the client's facts before filing.