Signing Company Accounts & Tax Returns

My company accounts and corporation tax return need to be filed soon, but I am actually going to be away on business for both deadlines. Is there anyone else who can sign the documents on my behalf as I am the only director?

1st April 2010

There are two sections in a set of accounts that need to be signed, firstly the directors' report and secondly the balance sheet.  Although a company secretary is able to sign the directors' report, only a director can sign the declaration on the balance sheet.  Without the correct signatures, the accounts will be rejected.  You will therefore need to make provision for your accounts to be signed before you go away, in order to avoid a late filing penalty being issued.

The corporation tax return must be signed by an 'authorised person' and this includes the company secretary. If there is not an appointed company secretary, the form must be signed by a director so again, you would need to ensure that this was dealt with before going away.

You must ensure that an original signature is used for all of the above documents, as a photocopy of a signature is not acceptable for Companies House or HM Revenue & Customs.

By Jo Nockels

Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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