Email to replace Companies House postal reminders

Companies House has issued a press release to remind all companies to sign up for email reminders for annual accounts and confirmation statement. Companies House has now stopped sending reminders by post and has sent a final reminder letter to all companies currently receiving paper reminders. The letter explains why Companies House has stopped the paper service. For example, that research has shown email reminders are more successful than paper reminders and users are more likely to file on time.

The change will also save Companies House around £1.2 million each year. This money will, according to Companies House, be reinvested into their products and services, to improve efficiency and improve the customer experience.

Companies House email reminder service sends an email when your company’s accounts and confirmation statements are due.

The service is free, and you can:

  • choose up to 4 people to receive a reminder (including an agent)
  • file your document immediately from a link within the reminder
  • receive reminders more conveniently
  • avoid late filing penalties by filing your accounts on time
  • use less paper, contributing to saving the environment

You must have registered to use Companies House online filing service before you can register for email reminders.

Companies in partnership

A Partnership is a relatively simple way for two or more legal persons to set up and run a business together with a view to profit. Partnerships can take many forms. Legal persons other than individuals can also be partners in a partnership. For example, companies may form partnerships with other legal persons including individuals, other companies and trustees.  For tax purposes, a ‘company partnership’ is a partnership in which at least one member is a company. 

A company in a partnership is treated like any other partner except that they have additional tax and reporting obligations. This means that each company member liable to UK Corporation Tax (CT) is required to include in its CTSA return the share of profits it derives from the partnership.

In partnership return context the term ‘CT partnership’ is used to describe a partnership all of whose members are within the charge to CT.

The CT charged on a company partner in respect of its share of partnership profits is not a partnership debt.  None of the other partners are therefore liable for that tax.