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Posted Fri, 24 Mar 2023 14:24:12 GMT by MaDe
Hi I would like to ask how does correction of Company tax return look like when I miss the deadline to make changes? On the website concerning Company tax return ( I didn't find what I was looking for. But the website about Self Assessment tax returns ( says what should I do when I miss the deadline and what to include. My question is whether the procedure looks the same as for Company tax or there are any differences? Thank you in advance.
Posted Thu, 30 Mar 2023 14:56:38 GMT by HMRC Admin 25
Hi MaDe

You must usually make any changes (‘amendments’) within 12 months of the filing deadline.
You can:
•    use commercial software
•    send a paper return or write to your company’s Corporation Tax office

You may be able to make changes to your Company Tax Return using HM Revenue and Customs (HMRC) online services.

Check if you’re eligible to use the service.

However, if this deadline has passed, and you believe that you have paid too much tax, there are some circumstances where you may be able to make claim for

‘overpayment relief’

Further guidance and information can be found here:

SACM12000 - Overpayment relief: Contents

SACM12150 - Overpayment relief: Form of claims

Please note, claims for ‘overpayment relief’ for Corporation Tax should be sent to:

Corporation Tax Services, HM Revenue and Customs, BX9 1AX

If the tax liability has increased, and you owe tax, you can make a voluntary disclosure.

Further guidance can be found here:

How to make a voluntary disclosure to HMRC

Thank you. 


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