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Making amendments to company tax returns

Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance

Making amendments to company tax returns

Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance
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It is possible to amend or correct a company tax return after it has been filed. This can be done either by the taxpayer or by HMRC.

There are many reasons why it might be necessary to amend a tax return, for example if a mistake has been made or if the client’s circumstances change. It may also be necessary if provisional or estimated figures were used and these need to be updated.

How to amend a company tax return

If it is discovered that a mistake has been made, either to the company tax return itself or the supporting documents after they have been filed, an amended return should be submitted to HMRC detailing the correct information. An amended return should also be filed if the company wishes to revise any claims made in the return, eg revising a loss relief claim, amending a capital allowances claim.

There is no official form or template for changing the return or supporting documents (other than in relation to R&D claims or creative sector tax reliefs ―

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  • 03 Feb 2025 07:10

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