Tax Letters Independent · not HMRC Check your letter
Menu

App coming soon

HMRC letter codes · Corporation Tax (CT)

CT61Return of Income Tax on company payments

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK says a company or organisation that makes recurring payments, generally after deducting Income Tax at the basic rate, uses form CT61 to tell HMRC about them and to pay the Income Tax it has collected, unless it is a limited liability partnership (LLP).

“If your company or organisation makes recurring payments, you generally make them after deducting Income Tax at the basic rate … You need to tell HMRC about these payments and pay the Income Tax that you’ve collected. Use form CT61 to do this unless your company or organisation is a limited liability partnership (LLP).”

GOV.UK: Corporation Tax: return of Income Tax on company payments (CT61) · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about CT61. Each fact has its source and the day it was checked beside it.

What it is

On the CT61 page, GOV.UK says recurring payments include interest, royalties, alternative finance payments, manufactured payments, relevant distributions and other similar regular payments.

“Recurring payments include: … interest … royalties … alternative finance payments … manufactured payments … relevant distributions … other similar regular payments”

GOV.UK: Corporation Tax: return of Income Tax on company payments (CT61) · checked 14 October 2026

When HMRC sends it

HMRC's internal manual forms index lists a CT61 Notice, described as a notice to make a CT61 return.

“Notice to make a CT61 return. Issued by SAFE.”

HMRC COTAX Manual: COM150, Forms index · checked 14 October 2026

How to send it or apply

GOV.UK says form CT61 cannot be downloaded but can be requested online.

“You cannot download form CT61 but you can request it online.”

GOV.UK: Corporation Tax: return of Income Tax on company payments (CT61) · checked 14 October 2026

Free help and HMRC contacts

For questions about the CT61, HMRC's Corporation Tax enquiries line (GOV.UK) is 0300 200 3410, open Monday to Friday, 8am to 6pm and closed on bank holidays. GOV.UK has a “Find out about call charges” link.

“Call HMRC for help with general Corporation Tax enquiries. … Telephone: 0300 200 3410 … Opening times: Monday to Friday: 8am to 6pm. Closed bank holidays … Find out about call charges”

GOV.UK: Corporation Tax: general enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.