Changes and issues affecting the Corporation Tax online service
How changes and issues may affect the way you should file your Company Tax Return.
Check the following Corporation Tax online service issues.
Research and Development expenditure credit (RDEC) claims
HMRC introduced the additional information form on 8 August 2023. You must submit this for all claims for Research and Development (R&D) tax relief or expenditure credit.
Small and medium-sized enterprise (SME) subcontractor to a large company
We are aware that customers who are only claiming RDEC as a SME subcontractor to a large company, are unable to complete both boxes 650 and 657 on form CT600. Completing these boxes signifies that a SME subcontractor has submitted the additional information form.
If you’re affected by this issue, you may get the following error:
Error 9281 — Box 650 can only be completed if at least one of the boxes 670, 675 or 680 is greater than 0 (zero).
If you are affected, do not make entries in boxes 650 and 657.
You must still submit the additional information form to make a valid RDEC claim.
We will update the service in April 2025 to fix this issue.
Creative industries
HMRC introduced the additional information form on 1 April 2024. You must submit this for all claims for creative industry tax reliefs or creative industry expenditure credits alongside the Company Tax Return. Use this new mandatory form to share supporting evidence, either before or on the same day the Company Tax Return is submitted.
Audio-Visual Expenditure Credit (AVEC) and Video Games Expenditure Credit (VGEC)
You can find further information about the new creative industry expenditure credits on GOV.UK.
You must complete the relevant boxes on the Company Tax Return (CT600) to make a valid claim to a creative industry expenditure credit.
This guidance can be used for Video Games Expenditure Credits (VGEC) and Audio-Visual Expenditure Credits (AVEC) related to:
- film
- high-end TV programmes
- children’s TV programmes
- animation
Last updated 16 April 2024 + show all updates
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Information about claims for creative industry tax reliefs and creative industry expenditure credits has been added.
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Information about using box 773 for the 50% first-year allowance has been updated.
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Information about issues affecting Research and Development expenditure credit (RDEC) claims has bee updated.
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Information added to explain what to do if you receive an error message when completing the additional information form relating to Research and Development expenditure credit (RDEC) claims.
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Information about how to report Electricity Generator Levy receipts and the amount of levy payable has been added.
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The issue about account submissions using the FRC Taxonomy with the ‘Highest Paid Director’ tag has been resolved.
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Information for completing CT600N Residential Property Developer Tax (RPDT) and claiming RPDT group relief for carried forward losses and full expensing and 50% first-year allowances, has been added.
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Information about an issue with account submissions made using the FRC Taxonomy with the ‘Highest Paid Director’ tag has been added.
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There are currently no service issues. The issues for: 'companies claiming non-trading losses in respect of intangible fixed assets', 'research and development claims' and 'companies reporting an amount of brought forward step 2 restriction but not claiming any research and development expenditure credit in the current accounting period' have been resolved.
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Information about loans to participators has been added.
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The page has been updated with the latest changes and issues.
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The page has been updated with the latest changes and issues.
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Information about Small and Medium Enterprise companies claiming Research and Development expenditure credit but not SME payable tax credit, Companies claiming Small and Medium Enterprise Payable Tax Credit and Companies claiming Research and Development expenditure credit and reporting an amount of brought forward step 2 restriction to be carried forward to the next accounting period has been added.
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The page has been updated with the latest changes and issues.
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First published.