INTM162160 - UK residents with foreign income or gains: certificates of residence: how a customer should make a request - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
ICAEW members have highlighted issues they have experienced following updates to the corporation tax return (CT600) on 1 April 2021, including trouble accessing an additional page relating to research and development claims.
As previously reported in tax news in brief on 7 April 2021, a new supplementary page (CT600L) needs to be completed on corporation tax returns from 1 April 2021.
The new page covers claims or amendments to claims under the SME research and development tax relief regime and the Research and Development Expenditure Credit scheme.
ICAEW’s Tax Faculty has been told that some agents are having trouble completing the supplementary page because the tax software they are using has not yet been updated to allow it to be generated.