Skip to main content

This is a new service – your feedback will help us to improve it.

Posted 5 months ago by afinney
I entered an amount for interest received (AC405 other income) on the companies house filing. After submission to CH, I continued on to the CT600 completion, the CT600 pulled in figures for CP289/CP291 but has not pulled in a figure into box CP292 interest received - it is blank and i cannot overwrite it. Therefore my net profits chargeable to corporation tax is not including the interest received.
How do I rectify this please?
Posted 5 months ago by HMRC Admin 13 Response
Hi afinney
You may wish to contact Technical support with HMRC online services if you are using HMRC free filing software.
Please select "get help" it will connect you with an advisor who is able to assist. 
If you’re using third party software, you will need to speak with the provider who should be able to help. 
Guidance is also available at: 
BIM40805 - Specific receipts: interest and dividends: whether trade receipt - HMRC internal manual and 
Corporation Tax for Company Tax Return (CT600 (2024) Version 3)
If after reviewing all the information provided and still having issues you can contact us through the options available at: Corporation Tax: general enquiries
Thank you 
Posted 10 days ago by A S
Long story short - additions / deductions needs to be provided in the 'Detailed Profit and Loss' section before they will propagate to the final calculation. I raised the same query with the HMRC technical support team. For posterity sake, their response clarified that there is no issue with the HMRC tool. Full response from the CT Service representative (Lynne): """ Depending which accounts you've selected to file to HMRC (Micro, Full, Abridged) whilst you have probably entered the interest in the first part of the filing, that's within the 'Profit & Loss' section, you also need to include the figure in the 'Detailed Profit & Loss' section as well. If filing Micro-Entity (the most common), you select the 'Detailed Profit and Loss' tab from the left hand side of the screen (navigation frame), at which point you will be taken to the 'Detailed Profit & Loss' summary. Click on the 'Edit' link at the top line 'Profit or loss before tax' then input the interest received into Box CP43 then 'Save' and 'Continue'. You can adapt this instruction to fit the other two types of filing. Doing so will mean the interest is pulled through to the final tax calculation. """ That aside, many thanks to Lynne for the assistance and quick reply. Hopefully this will help anyone else caught out by the somewhat "less than optimally intuitive" user interface, at least for a first-time user such as myself.

You must be signed in to post in this forum.

Close