Service issues - Corporation Tax

 

HM Revenue & Customs (HMRC) will describe here any current important issues that customers using this online service may come across. They will let you know what to do if you are affected. HMRC are sorry for any inconvenience these may cause. If you need help with anything not listed here, please visit our Frequently Asked Questions or contact the Online Service helpdesk.

HMRC online filing software - accounts template

For assistance with resolving some of the more common error messages encountered when completing the HMRC accounts template, please view our accounts template error message guide.

New issues

Changes that may affect your Company Tax Return

Corporation Tax

The rate of Corporation Tax has been unified for 2015 and is 20%.

The HM Revenue & Customs (HMRC) Corporation Tax online service will be updated with the unified rate changes for FY15 on 6 April 2015.

You can file online before the Corporation Tax online service is updated if your accounting period starts before 1 April 2015.

Oil and gas fiscal regime

In the Autumn Statement, the Chancellor of the Exchequer announced that the government would shortly set out major reforms to the oil and gas fiscal regime. Finance Bill 2015 will introduce legislation to reduce the rate of supplementary charge from 32% to 20% to encourage additional investment and drive higher production. The reduction will be backdated to 1 January 2015.

Marginal relief for ring fence profit remained unchanged for financial year 2015 but with the abolition of small profit rate for non-ring fence profits, a system change is required.

The HMRC Corporation Tax online service will be updated with the new supplementary rate and marginal relief by the end of 31 July 2015.

You can file online before the Corporation Tax online service is updated

    • If your accounting period does not span 1 January 2015, and/or

    • you are not claiming marginal relief for financial year 2015

If you have an urgent need to file your Company Tax Return before 31 July 2015, please contact your HMRC office for further advice.

Ongoing issues (last reviewed 17 April 2015)

HMRC CT Online Filing Software - AC60/AC61 Micro Entity Accounts

We are aware that there is an issue with micro entity accounts not accepting negative amounts at AC60/AC61.

If this issue affects you, there are two alternative options available.

    1) Complete full statutory accounts

    2) Attach PDF accounts with an explanation 'Micro Entity accounts would not accept negative amount at AC60/61.

We apologise for the inconvenience caused.

HMRC CT Online filing software - Called up share capital

Companies limited by guarantee (who do not have share capital) can still use HMRC's software to submit your Company Tax return and accounts. You should enter the amount that the company's members have agreed to contribute in the event of the company being wound up at AC70 as called up share capital (and in boxes AC280/AC281 for the current period and AC273/AC274 for previous period). You should also enter a suitable explanatory note in the Accounts notes - Called up share capital - additional information box.

If after considering the above, you continue to experience a problem, please contact the Online Service helpdesk.

HMRC online filing software – Computations trading losses summary page

We are currently investigating an issue affecting some of the losses information displayed on the Trading losses summary page where previously entered data is not displayed. This is a 'display only' problem and does not affect the losses data entered and submitted to HMRC.

If you feel you are affected by this issue we recommend you first check the Computations losses data in the Output file (select view and print link) where the loss data should display correctly, before you submit to HMRC.

HMRC apologise for any inconvenience.

If after considering the above, you continue to experience a problem, please contact the Online Service helpdesk.

System Error message when Downloading HMRC CT600 Return

We are aware that some customers may receive a System Error message when trying to download the HMRC CT600 tax return.

This error can be generated for the following reasons:

1. You are attempting to download a return shortly after activating the Corporation tax online service. You need to wait approx. 48 working hours after service activation before you attempt to download.

2. You are attempting to download a return whilst using foreign language settings in your Internet Browser. You need to ensure your Browser is set to use an English Language setting.

If after considering the above, you continue to experience this problem please contact the Online Service helpdesk.

Download issues with HMRC CT Online filing software

We are aware that some customers are initially unable to download the new HMRC CT Online filing software and are receiving an error message advising that either ‘pdf couldn’t be downloaded’ or ‘Internet Explorer was not able to open this Internet site. The requested site is either unavailable or cannot be found. Please try again later’.

If you use Microsoft Internet Explorer you may need to adjust your settings to successfully download the software.

We have provided some guidance for customers who may need to do this.

If you are still unable to download after following the guidance please contact the Online Service helpdesk.

HMRC CT Online filing software security Trust setting changes

Before Adobe Reader will allow you to use the HMRC CT Online filing software you will need to enable the security trust settings once the form has been successfully downloaded. We have produced a handy Guide on changing trust settings and common problems with solutions to assist you with these changes. For information: You can also access these instructions from the ‘Introduction’ screen within the form once it has been downloaded.

If you are still experience problems with the trust setting changes after following the guidance please contact the Online Service helpdesk.

$START-DATA$ title=Service issues - Corporation Tax^ summary=Details the current problems identified with Corporation Tax service and any workarounds or fixes applicable.^ doctype=InformationSheet^ date=17-Apr-2015^ author=TD5389534^ $END-DATA$
 
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FAQ's

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