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.
First-year allowance for zero-emission cars
As announced at Autumn Budget 2024, the 100% first-year allowance for qualifying expenditure on zero-emission cars has been extended to 31 March 2026 for Corporation Tax purposes. Find out more about capital allowances.
We are aware that a small number of companies with an accounting period starting on or after 1 April 2025 and that intend to submit their tax return before April 2026, may be unable to report their claim for this allowance in boxes 726 and 751 of the CT600.
In April 2026, the Corporation Tax online service will be updated to support the extended period for claiming this first-year allowance. Before April 2026, if you do need to submit a claim for an accounting period:
- beginning before 1 April 2025, you can continue to do so using boxes 726 and 751
- beginning on or after 1 April 2025, report your claim in boxes 725 and 750 (other allowances and charges)
Research and Development expenditure credit (RDEC) claims
HMRC introduced the聽additional information form聽on 8 August 2023. You must submit this for all claims for Research and Development (R&D) tax relief or expenditure credit.
Research and Development expenditure credit (RDEC) claims which are exempt from the PAYE cap
The merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support (ERIS) replaced the old RDEC and small and medium-sized enterprise (SME) schemes for accounting periods beginning on or after 1 April 2024.
We are aware that there is no option on the CT600L for customers to indicate that they are claiming exemption from the PAYE cap under the merged scheme. A company can only claim to be exempt if they are creating or managing intellectual property under
If you are claiming an exemption, you should make sure that the amount entered in box L75 equals the amount entered in box L70. This is so that the amount of step 3 restriction carried forward to the next accounting period in box L80 is 바카라 사이트�0바카라 사이트�.
You must also add a note in your computations, or in a PDF attachment with your Corporation Tax return, that you are claiming an exemption under section 1112E CTA 2009.
We will update the service in April 2026 to fix this issue.
Creative industries
HMRC introduced the聽additional information form聽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.
HMRC planned to introduce new supplementary form CT600P for all creative industry claims for returns submitted from April 2025.
Due to a restriction within the updated HMRC Corporation Tax online service, we are aware that customers claiming one or more of the creative reliefs and credits will be unable to include the CT600P with their return.
We have therefore decided to temporarily postpone the requirement to include the CT600P in your return until April 2026. In the meantime, you should use this guidance.
Cultural Reliefs and Film, High End TV, Children바카라 사이트檚 TV, Animation and Video Games tax relief
Complete box 540 with the gross amount of your credit claim and box 885 with any balance of payable tax credit.
Audio-Visual Expenditure Credit (AVEC) and Video Games Expenditure Credit (VGEC)
If your software supports the new AVEC and VGEC boxes 541 and 886, complete box 541 with the gross amount of AVEC or VGEC and box 886 with the balance payable.
If your software does not support the new boxes, complete box 540 with the gross amount of AVEC or VGEC and box 885 with the balance payable.
Read more about the new聽creative industry expenditure credits.
Updates to this page
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Added information about changes for first-year allowance for zero-emission cars and how to indicate you are claiming an exemption from the PAYE cap for certain Research and Development expenditure credit (RDEC) claims.
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Guidance for making a creative industry tax relief or credit claim has been updated.
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Added information for customers who are a Non-Resident Company claiming Small Profit Rate or Marginal Rate.
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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 바카라 사이트楬ighest Paid Director바카라 사이트� 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 바카라 사이트楬ighest Paid Director바카라 사이트� 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.