I have never completed form 1447-C-SD, because I have never been sent one. I have accountants and they have never completed one for me. I started as a Bic Micro in 2007, changing to a reel in 2013. After reading your posts, should I have downloaded this from the internet and completed it years ago? Should I complete the form for the first time for 2015? Will it make a change to amount I am paying, it is not too much at the moment - 300 euros, but Bilan for 2014 was 1,000 euros deficit.