Changes and issues affecting the Corporation Tax online service
FindHow out how changes and issues may affect the way you should file your Company Tax Return.
Service issues
Account submissions using the FRC Taxonomy with the ‘Highest Paid Director’ tag
ThereAccounts submitted to HMRC using the FRC Taxonomy that include the ‘Highest Paid Director’ tag are currentlyfailing validation and are being rejected with the following error message:
‘3315 error message “Generic dimension member (bus:HighestPaidDirector) has no serviceassociated issues.name or description item”.’
We are working with our IT supplier to resolve the problem.
If this issue means you cannot submit a return by the filing deadline you will not need to pay a penalty and do not need to take any action if you receive a penalty notice.
We apologise for any inconvenience.
Last updated
-
Information about an issue with account submissions made using the FRC Taxonomy with the ‘Highest Paid Director’ tag has been added.
-
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.
-
Information about loans to participators has been added.
-
The page has been updated with the latest changes and issues.
-
The page has been updated with the latest changes and issues.
-
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.
-
The page has been updated with the latest changes and issues.
-
First published.