Changes and issues affecting the Corporation Tax online service

The service will be updated on April 2023

There to remove this error. If you are currentlyaffected noand serviceneed issues.to Thefile issuesa for:return 'companiesbefore claimingthis date, you should:

• enter the same amount in box 830 as entered in box 265
• include an explanation of the correct figure for box 830 in the computation
• make sure the computation included for the purpose of box 265, records the actual non-trading lossesloss arising in respectthe current period

Research and Development claims

In 2021, HMRC introduced supplementary form CT600L for companies claiming either of intangiblethe fixedfollowing assets',credits:

• small 'researchand medium enterprise (SME) Research and developmentDevelopment claims'payable tax credit
• Research and 'companiesDevelopment expenditure credit

Companies only claiming Research and Development enhanced expenditure do not need to complete this supplementary form and just use box 660 on the CT600 to report their claim.

Companies reporting an amount of brought forward step 2 restriction but not claiming any researchResearch and developmentDevelopment expenditure credit (RDEC) in the current accounting period'period

You will only be affected if you have beena resolved.step 2 restriction brought forward from previous accounting periods in box L5 but do not have either a RDEC claim in box L15 or step 3 amounts from a previous accounting period in box L20.

The Septemberservice 2022

Informationwill aboutnot loansbe updated until April 2023 to participatorsfix hasthis beenissue, added.if you’re affected, you will need to file a paper return.

You must include:

• form WT1, explaining (in box 6) that your Research and Development claim cannot be filed online — place this form under your return
• form CT600
• form CT600L
• your accounts and computations

Send your paper return to: