Form CT61

As part of our agreed services, we will:

• Review whether a form CT61 filing obligation exists during the relevant quarter
• Calculate the amount of Income Tax deductible from applicable payments
• Prepare Form CT61 based on information you provide
• Submit the form to HMRC on your behalf
• Advise you of any tax due and payment deadlines
• Provide you with a copy of the submitted form for your records where requested

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

The following work is outside the scope of this service unless separately agreed in writing:

• Withholding tax planning or structuring advice
• Drafting or reviewing legal agreements that affect withholding tax
• Calculation of interest or penalties for late payments
• Submission of amended form CT61, unless due to our error
• Preparation of other tax filings (e.g. CT600 or PAYE) unless separately engaged

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

You agree to:

• Notify us promptly if your company makes payments potentially subject to withholding tax
• Provide full and accurate details of all relevant payments and deductions made during the quarter
• Approve the information contained on form CT61 before submission
• Make payment to HMRC by the deadline specified
• Inform us of any HMRC correspondence you receive related to form CT61 filings

Please note: you remain legally responsible for the completeness and accuracy of the information provided and for the timely payment of any tax due.

We agree to:

• Prepare and submit form CT61 using information you provide
• Exercise reasonable care and skill in ensuring the return reflects applicable legislation
• Notify you of any tax liabilities and deadlines arising from the return
• Maintain confidentiality and comply with relevant data protection laws
• Keep you informed of any material changes in form CT61 obligations that may affect you

Please note:  we do not accept liability for any penalties, interest, or tax arising from incorrect or late information unless caused by our own error.