Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C

Key requirements

Confirm the company’s form eligibility and the filer’s Corppass Approver authorisation before starting. Keep the financial statements, tax computation and supporting schedules ready even where simplified filing does not require attachments. A new company whose first accounts cover more than 12 months may need to attribute adjusted profit or loss to two YAs, rather than reporting the whole period in one YA. Check the filing acknowledgement and status after submission. A saved draft is not a filed return. Where an error is found later, use the revision route described for the relevant form and assessment stage; preparation, electronic submission and correction are distinct steps.