The ICAEW has reported that HMRC are writing to companies and agents that have submitted claims that are not supported by the additional information form (AIF) to advise them that their claims are not valid and have been removed from the return.
The letter advises that updating the return and submitting the AIF will lead to reinstatement of the claim, provided that the update is made within the deadline for amendments.
The relevant boxes in the CT return need to be ticked. There is a known error that may prevent this in which case disclosure should be made in the white space, but submission of the AIF is still required.
The CIOT has subsequently reported on the same story. Their report includes sample copies of the letters HMRC are sending to companies and agents.
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