- Engagement Letter Templates
Engagement Letter Template for Non-Resident Company Tax Return (CT600)
Stay compliant with HMRC rules for non-resident company CT600 returns with our clear, editable, and compliance-focused engagement letter.
- HMRC-Compliant
- Editable Word format
- Reusable for Multiple Clients
Template Content Overview
Last updated: August 2025
Non-Resident Company Tax Return (CT600)
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.Introduction
You have engaged us to help you to prepare non-resident company Corporation Tax Return (CT600) together with relevant computations and other required documents for your company.Your Responsibilities
You are legally responsible for:- ensuring that the Corporation Tax Return (including tax computation, any other attached or enclosed information, XBRL tags and iXBRL file) is correct and complete;
- filing any returns by the due date; and
- paying tax on time.
- to provide us with approved accounts for the company. It is the responsibility of the directors collectively to produce accounts which give a true and fair view and we can only provide tagging services where the accounts have been prepared on this basis. Where the accounts are not supplied in a format that is compatible with our iXBRL software we will convert the figures, which may be subject to an additional fee. This will be discussed and agreed with you in advance;
- that all returns are to be made on the basis of full disclosure of all sources of income, charges, allowances and capital transactions
- to provide full information necessary for dealing with the company’s affairs; we will rely on the information and documents being true, correct and complete and will not audit the information or those documents
- to authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with the company’s affairs
- to provide us with information in sufficient time for the company’s corporation tax self-assessment (CTSA) return to be completed and submitted by the due date following the end of the tax year. In order that we can do this, we need to receive all relevant information by at least three months before the due date. Where feasible, we may agree to complete your return within a shorter period but may charge an additional fee for so doing
- to provide information on matters affecting the company’s tax liability for the accounting period in respect of which instalments are due at least four weeks before the due date of each instalment. This information should include details of trading profits and other taxable activities up to the date the information is provided, together with estimates to the end of the accounting period
- to provide us with information on advances or loans made to directors, shareholders or their associates during an accounting period, and any repayments made or write-offs authorised at the latest within three months of the end of the relevant accounting period.
Our Responsibilities
For the purpose of the delivery of the company’s tax return, we will use commercial software to apply XBRL tags to items in the accounts as we consider appropriate for the purposes of submission, for tax purposes, of the accounts in iXBRL via the relevant official gateway. We will, to the extent we consider necessary, manually amend or apply tags where the software has not applied automatic tagging or where we consider any automatic tagging to have been inappropriate. We will provide you with detailed information about the tagging applied for your approval if requested to do so. We will prepare the company’s corporate tax self-assessment (CTSA) return. After obtaining your evidenced approval and signature, we will submit it to HM Revenue & Customs (HMRC). We will prepare the corporation tax computation and supporting schedules required for preparation of the company tax return from accounts, information and explanations provided to us on your behalf. We will tell you how much tax the company should pay and when. Where instructed by you, we will advise on the interest and penalty implications if corporation tax is paid late. We will inform you if instalment payments of corporation tax are due for an accounting period and the dates they are payable. We will calculate the quarterly instalments that should be made on the basis of information supplied by you by the date agreed. We will advise you as to possible tax return-related claims and elections arising from information supplied by you. Where instructed by you, we will make such claims and elections in the form and manner required by HMRC. Ad hoc queries by way of telephone and email enquiries are not routine compliance and may result in additional fees. As indicated below, where appropriate we will aim to discuss and agree additional fees, but it may not always be possible to agree these in advance and we reserve the right to charge you an additional fee for these queries.Excluded, Ad Hoc and Advisory Work
The scope of our services provided to you will be only as set out above and all other services which we may offer are excluded. If you instruct us to do so, we will provide such other taxation, ad hoc and advisory services as may be agreed between us from time to time. These services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:- advising on ad hoc transactions and queries (including telephone conversations), preparing and submitting information in the relevant format to HMRC and calculating any related tax liabilities;
- advising on double tax relief if appropriate;
- advising you when corporation tax is due on loans by the company to directors or shareholders or their associates, and calculating the payments due or the amount repayable when the loans are repaid;
- advising you on and preparing enhanced expenditure claims and reliefs, including those relating to research and development;
- advising you on and preparing detailed capital allowance claims relating to buildings and renovation, including the analysis of expenditure;
- dealing with any enquiry opened into the company’s tax return or tax affairs by HMRC; and
- preparing any amended returns that may be required and corresponding with HMRC as necessary.
Changes in the Law, in Practice or in Public Policy
We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law, practice, public policy or in your circumstances. We will accept no liability for losses arising from changes in the law (or the interpretation thereof), practice or public policy that are first published after the date on which the advice is given.Limitation of Liability
Our services as detailed above are subject to the limitations on our liability set out in the engagement letter and in of our standard terms and conditions of business. These are important provisions, which you should read and consider carefully. There are no third parties that we have agreed should be entitled to rely on the work done pursuant to this engagement letter.- Key Features
Everything This Template Covers
Clear, editable, and built to support non-resident company CT600 tax workflows.
- Pre-drafted clauses for CT600 compliance
- Clear division of client and adviser duties
- Clauses covering group/consortia-related work where applicable
- Scope definitions for routine vs. advisory work
- Editable Word format for quick customisation
- Fully HMRC-compliant language
- Created for Regulated Practice
Fully Compliant with UK Practice Standards
Work with confidence knowing this template is aligned with HMRC requirements and UK professional standards.
ACCA
CIOT
CIMA
ICAEW
ATT
AAT
& Many More
- Quick Answers
FAQs to Keep You Moving
Got questions? We’ve got answers.
Explore our FAQs to learn how FigsFlow simplifies your workflows and boosts efficiency.
Is this template up to date with HMRC CT600 rules?
Yes – it includes the latest requirements for non-resident company returns.
Can I use this for UK-resident companies?
No – this is tailored for non-resident company corporation tax filings.
Does it include group or consortia relief clauses?
Yes – optional clauses are included for these scenarios.
Can I adapt it for advisory services?
Yes – the template includes add-on wording for advisory or ad hoc work.
- Frequently Used by Teams Like Yours
Top Templates Chosen by Experts
These top-performing templates are trusted by users—refined, reliable, and ready to use.
Simplify Non-Resident Company CT600 Engagements
Use our ready-to-edit engagement letter template to manage non-resident company corporation tax returns with clarity and compliance.
English 
English (UK)