Making amendments to company tax returns

By Tolley in association with Jackie Barker of Wells Associates
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The following Owner-Managed Businesses guidance note by Tolley in association with Jackie Barker of Wells Associates provides comprehensive and up to date tax information covering:

  • Making amendments to company tax returns
  • Making amendments to company tax returns
  • Changing a tax return after it has been filed
  • Time limits for amending company tax returns
  • Claims and amending claims
  • When HMRC may amend a return

Making amendments to company tax returns

This note offers guidance in respect of making changes to a company tax return after it has been filed. There are many reasons why a tax return may need amending after it has been filed, eg if a mistake has been made or if the client’s circumstances change. This note explains how to amend the return, the time limits in which changes are possible, and when HMRC can correct or amend a return.

Changing a tax return after it has been filed

If it is discovered that a mistake has been made to the tax return form or the supporting documents after they have been filed, an amended return should be filed detailing the correct information. Tax returns can be amended online or by writing to the client’s corporation tax office with details of the amend

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