Prior year adjustments for VAT registration

After completing CT600 for 2023 and paying resultant Corporation Tax, I registered for VAT and obtained VAT refund for expenditure incurred in 2023. This now means my 2023 taxable profit is higher than previously shown - effectively I need to pay 2023 CT on the amount of the 2023 VAT refund. How do I reflect this in my 2024 CT600 please?

Hi ,
 

A Company Tax Return (CT600) can be amended at any time within 2 years from the end of the accounting period. In this instance you may still be able to amend the CT600 rather than use a 'prior year adjustment'. You may wish to consult a professional accountant. Thank you .