Prior Year Filed Elsewhere

Mark previous CT600 periods as filed elsewhere if you used an accountant or other software. Unblock current filings without refiling old periods.

If you filed a previous period through an accountant, another software, or directly with HMRC, you can mark it as "Filed Elsewhere" in TinyTax. This lets you continue filing current periods without being blocked.

When to Use This

Use "Filed Elsewhere" when:

  • You filed last year's CT600 through an accountant
  • You used different software (Xero, FreeAgent, etc.) for previous periods
  • You submitted directly via HMRC's own portal
  • You're new to TinyTax but have prior filings elsewhere
ℹ This only applies to CT600 (corporation tax). Accounts filed with Companies House are automatically detected - you don't need to mark them manually.

How to Mark a Period as Filed Elsewhere

From the Dashboard

  1. Find the company row with the overdue or unfiled prior period
  2. Click the filing button:
  1. From the dropdown, select:
CT600 Filed Elsewhere

  1. The period is immediately marked as complete
✓ Done! The status icon changes to a grey tick, and you can now file subsequent periods.

Why This Matters

HMRC requires CT600 filings in chronological order. If you try to file 2024-25 before 2023-24, you'll see:

[[ui:alert:warning:Previous Period Required - Period ending [date] must be filed first.]]

You have two options:

  1. File the prior period through TinyTax
  2. Mark it as Filed Elsewhere if you've already submitted it

What Happens After Marking Filed Elsewhere

Once marked:

  • The period shows a grey tick ✓ on the dashboard
  • It's removed from "actionable" items
  • You can proceed to file later periods
  • The period won't appear in overdue warnings
In the company details drawer, you'll see:

CT600 filed elsewhere

Undoing "Filed Elsewhere"

Made a mistake? You can reverse this:

  1. Click the → arrow to open the company drawer
  2. Find the period marked as filed elsewhere
  3. Click the Undo button
  4. The period returns to "unfiled" status
ℹ Need to file an amended CT600 via TinyTax? Click 'Undo' first, then start a new filing for that period.

Filing an Amendment After "Filed Elsewhere"

If you marked a period as filed elsewhere but now need to amend it through TinyTax:

  1. Undo the "Filed Elsewhere" marking
  2. Start a new CT600 filing for that period
  3. TinyTax will detect HMRC already has a return
  4. You'll be prompted to file an amended return
See our Filing an Amended CT600 guide for details.

Accounts vs CT600

CT600 (Corporation Tax): Must be marked manually as filed elsewhere

Accounts (Companies House): Automatically detected

  • TinyTax checks Companies House for existing filings
  • If accounts are already filed, we show them automatically
  • No manual marking needed

Common Scenarios

"I'm new to TinyTax and have years of history"

You only need to mark the most recent prior period as filed elsewhere. Older periods don't block you.

Example:

  • You want to file 2024-25
  • 2023-24 was filed by your accountant
  • Mark 2023-24 as "Filed Elsewhere"
  • Now file 2024-25 through TinyTax

"My accountant filed some years, I want to file myself now"

Perfect use case! Mark your accountant's last filing as "Filed Elsewhere", then file all subsequent periods through TinyTax.

"I started in TinyTax but submitted elsewhere due to an issue"

If you began a filing in TinyTax but ended up submitting through another method:

  1. Delete your TinyTax draft (if any)
  2. Mark the period as "Filed Elsewhere"
  3. Continue with your next period

What If I'm Not Sure It Was Filed?

Before marking as filed elsewhere, check:

  1. HMRC Online Services - Log in and check your Corporation Tax account
  2. Ask your accountant - They'll have records
  3. Check your emails - Look for HMRC confirmation emails
⚠ Only mark as filed elsewhere if you're certain HMRC has received a CT600 for that period. If in doubt, contact HMRC.

Still Have Questions?

Last updated: December 2025

Was this guide helpful?