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November 12th 2021

Companies to report CJRS claims on corporation tax returns

New requirement to report CJRS overpayments on CT600 returns.

The latest version of the CT600 Corporation Tax Return requires companies to report CJRS furlough payments received and the amounts that the company was entitled to during the period. Where any overpayments have already been disclosed to HMRC that amount should be reported.

The total amount overclaimed should then be entered in box 526. This amount will be assessed to income tax not corporation tax and HMRC will provide you with a payment reference.

Should you require assistance with your corporation tax affairs please get in touch with us.

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