It is possible to amend a company tax return after it has been filed. There are many reasons why this might be necessary, for example if a mistake has been made or if the client’s circumstances change. This guidance note explains how to amend the return, the time limits in which changes are possible, and the circumstances in which HMRC can correct or amend a 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. This can be done using commercial software (eg that used by agents), HMRC’s online service (if eligible) or in writing.
Whilst the original return must be filed online, there is no requirement for the amendment to be made electronically. However, HMRC’s online filing software supports up to 12 separate amendments.