HMRC have issued new Directions for the electronic delivery of additional information and amendments to corporation tax returns, both in relation to claims for the creative industry tax reliefs. The Directions specify the following:
additional information that is required to be submitted in relation to claims made on and after 1 April 2024 must be made electronically via the internet using HMRC’s Google Form (G-Form), although submissions can also be made by email, ‘where permitted by HMRC’; and
amendments to corporation tax returns which include a claim for relief should follow the existing procedure that applies for electronic delivery of CT returns (under previous Directions issued in 2010). This appears to mean that amendments to returns which include a claim for relief should be made electronically and are subject to the authentication and technical requirements set out in those Directions.
HMRC have issued new Directions for the electronic delivery of additional information and amendments to corporation tax returns, both in relation to claims for the creative industry tax reliefs. The Directions specify the following:
additional information that is required to be submitted in relation to claims made on and after 1 April 2024 must be made electronically via the internet using HMRC’s Google Form (G-Form), although submissions can also be made by email, ‘where permitted by HMRC’; and
amendments to corporation tax returns which include a claim for relief should follow the existing procedure that applies for electronic delivery of CT returns (under previous Directions issued in 2010). This appears to mean that amendments to returns which include a claim for relief should be made electronically and are subject to the authentication and technical requirements set out in those Directions.
