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Posted Fri, 06 Oct 2023 16:20:26 GMT by
I've found errors in my CT return that is out of date to amend. The reason was using estimated figures. The effect is to reduce both my Corporation Tax liability and double taxation relief claim. Should I inform HMRC of this error?
Posted Mon, 16 Oct 2023 11:16:20 GMT by HMRC Admin 10 Response
Hi
You should contact us either using the digital disclosure service available at
Ways to make a disclosure or by writing to:
Corporation Tax Services,
HM Revenue and Customs,
BX9 1AX.  
Even if the adjustment to the double taxation relief claim would offset the under-declaration of corporation tax, the company is obligated to notify us to ensure the record is correct.

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