Making amendments to company tax returns

Produced by a Tolley Corporation Tax expert

Corporation Tax

Guidance

It is possible to amend or correct a company tax return after it has been filed. This can be done either by the taxpayer or by HMRC.

There are many reasons why it might be necessary to amend a tax return, for example if a mistake has been made. It may also be necessary if provisional or estimated figures were used and these need to be updated.

This framework has been the subject of various calls for evidence and consultations since 2018 as HMRC seeks to align the rules across taxes. See the consultation published in October 2024 entitled ‘The Tax Administration Framework Review ― new ways to tackle non-compliance’.

How to amend a company tax return

If it is discovered that a mistake has been made, either to the company tax return itself or the supporting documents after they have been filed, an amended return should be submitted to HMRC detailing the correct information. An amended return should also be filed if the company wishes to revise any claims made in the return, eg

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