Corporation Tax: service availability and issues


Service issues

Delayed submission responses

HMRC have experienced technical issues this morning which has resulted in a delay to some submissions responses.

We continue to investigate the underlying issue. Any submissions which have already been made will be re-processed in the next 24 hours after which time you will be able to poll for a response.

We apologise for any inconvenience caused.

HM Revenue and Customs (HMRC) software users are reporting ‘Sorry, we’re experiencing technical problems’ error message

We are aware of issues causing the above error message to be displayed to some users of the HMRC Corporation Tax free filing software.

This is being investigated however, it’s not affecting all users. If you’re affected, please refresh your web browser and try again after 20 minutes.

Please accept our apologies for any inconvenience caused.

Online tax registration return service – customers already registered for the Corporation Tax online service

HMRC are aware if you’re already registered for the Corporation Tax online service, you won’t currently be able to use the online registration service to notify HMRC of a change in trading status.

If you’re already registered (have a user ID and password for the Corporation Tax online service) and need to tell HMRC that your company or organisation has ceased to be dormant and is now active, you’ll need to notify HMRC in writing.

HMRC’s free Corporation Tax online return service not showing final submission response

HMRC are aware that the free Corporation Tax online return service may not display the final submission status during filing.

Customers who submit returns using the HMRC service will receive an on-screen acknowledgment (‘Submission successful’ or ‘Submitted’) during online filing, but this doesn’t confirm the final status. Customers using the free service need to login again and check the dashboard to establish the submission outcome, which will be either ’Submission error’ or ‘Submission complete’ (successful).

Customers are strongly advised to log back into the service following online submission and view the dashboard. You can track your submissions here to determine the final submission status anytime within 30 days of filing.

Changes that may affect your Company Tax Return – loss reform

As confirmed at Spring Budget 2017, the government intends to reform the rules governing corporate losses carried forward from earlier periods.

The reform will:

  • give all companies more flexibility by relaxing the way in which they can use losses arising on or after 1 April 2017 when they’re carried forward
  • restrict the use of losses carried forward by companies so that they can’t reduce their profits arising on or after 1 April 2017 by more than 50%

Currently carried forward losses can only be used by the company that incurred the loss and certain losses can only be set against certain types of income, for example trading losses can only be used against trading profits. The reform will give companies more flexibility. The loss relaxation will mean that losses arising from 1 April 2017, when carried forward, can be set more flexibly against the total taxable profits, rather than particular types of income.

The restriction will apply to a company or group’s profits above £5 million. Carried forward losses arising at any time will be subject to the restriction.

The HMRC Corporation Tax online service and the CT600 return form will be updated when the legislation is introduced and enacted, which is expected to be in autumn 2017. Please don’t file any returns with accounting periods ending after 1 April 2017 until the legislation is enacted and the online system is updated, if any of the following apply:

  • you want to set carried forward losses against total profits in line with the proposed relaxation
  • you’ll need to restrict the amount of carried forward losses that are set against profits in line with the proposed restriction
  • you want to claim carried forward losses surrendered from another group company

If you urgently need to file your Company Tax Return before the online systems are updated, please contact HMRC for further advice.

HMRC Corporation Tax online filing software security trust setting changes

Before Adobe Reader will allow you to use the HMRC Corporation Tax online filing software you’ll need to enable the security trust settings once the form has been successfully downloaded. We’ve produced a handy guide on changing trust settingsand common problems with solutions to assist you with these changes. You can also access these instructions from the ‘Introduction’ screen within the form once it has been downloaded.

If you still experience problems with the trust setting changes after following the guidance please contact the Online Services Helpdesk.

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