Global Daily Tax News, UK Updates Corporate Income Tax Filing Guidance, (Oct 6, 2025)
HM Revenue and Customs has updated its guidance on the completion of the company tax return, CT600.
The update includes new guidance on the completion of boxes 875, 880, 885, and 886. These are used to claim the research and development expenditure credit; the creative industry tax credits; and the audio-visual expenditure credit and the video-games expenditure credit.
The guidance also highlights that businesses should ensure completion of boxes 920 and 940 to avoid delays in receiving payment of these credits.