HMRC have advised that CT computations for 2022 accounting periods cannot be accepted if they are tagged using the Financial Reporting Council (FRC) 2022 taxonomy. The 2021 taxonomy is required instead.
XBRL (eXtensible Business Reporting Language) software should automatically use the correct taxonomy, but it is worth checking which one is being used.
Likewise HMRC cannot accept US GAAP 2021 taxonomy. Accounts prepared under US GAAP must use the the 2018 taxonomy.
If accounts need to be retagged then HMRC accept that this is a reasonable excuse for the late filing of returns.