Making amendments to company tax returns

Produced by Tolley in association with

Corporation Tax

Guidance

Is it possible to amend company tax returns?

It is possible to amend a company tax return after it has been filed. There are many reasons why this might be necessary, for example if a mistake has been made or if the client’s circumstances change. This guidance note explains how to amend the return, the time limits in which changes are possible, and the circumstances in which HMRC can correct or amend a return.

How to change 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. This can be done using commercial software (eg that used by agents), HMRC’s online service (if eligible) or in writing.

Whilst the original return must be filed online, there is no requirement for the amendment to be made electronically. However, HMRC’s online filing software supports up to 12 separate amendments.

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Anton Lane

Managing Partner, Edge Tax LLP , Corporate Tax, OMB, Employment Tax, International Tax, Personal Tax, IHT Trusts and Estates

I started my career helping to sort out tax problems for high net worth individuals, corporations and high profile clients under investigation for suspected serious fraud at Ernst & Young. I specialised in anti avoidance legislation targeting offshore structures and held senior positions with large offshore fiduciary service providers. I established the Edge brand over a decade ago and in 2012 focused the main business on managing tax risks, handling suspected serious fraud cases and assisting clients and advisers with disclosures to HMRC.

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