CCH Corporation Tax 2025.1: Release Notes

Installing CCH Corporation Tax 2025.1

This release is installed using the Central Suite Installer. This ensures that all prerequisites are in place and that all the products for which you are licenced are installed in the correct sequence. Click here to learn about the Central Suite Installer.

New Forms 

The new form CT600 and Supplementary Forms CT600F and CT600L are included in this release.  The new form CT600 is generated for all Accounting Periods ending after 31 March 2015. 

RIM artefacts

We have implemented the latest RIM artefacts for the new Form CT600 and supplementary pages which go live in April 2025 for Accounting Periods starting after 31 March 2015.

Taxonomy

CCH iFirm Accounts Production to CCH Corporation Tax Link

• Turnover
• Profit/(Loss) before tax
• Depreciation
• Profit/(Loss) on Disposal of Fixed Assets

To export the data from CCH iFirm Accounts Production, open the client in Accounts Production select Tax data (draft). Select the Download drop down and select Text.

This will create a .TXT file.

To import the data held within the .TXT file, including the Detailed Profit and Loss values, open the client tax return period of account in CCH Corporation Tax and insert the Profit and Loss Account by clicking on Insert in the Profit & Loss section of the top ribbon.   

Select the Import- CCH iFirm AP Export TXT file icon from the ribbon and browse to the .TXT file.

Box 653

A new box, Box 653, has been included on the CT600 form on page 8 Under the heading Information about enhanced expenditure and tax reliefs. 
For accounting periods ending after 31 March 2023 if R&D: Intensive (ERIS) is selected in the Research and Development screen Box 653 will be checked on the CT600 form 

Box 943

The new CT600 form has a new box 943 for if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is applicable.  

For accounting periods starting after 31 March 2024, we have included a new checkbox in the Repayments screen under Nominee Details entitled R&D payable credit and one of the conditions listed in the CT600 Guide is applicable.  

Ticking this box will check Box 943 on the CT600. If a value appears in R&D Tax Credit in the Repayments Screen and Repayment to Nominee is selected, a warning appears in Errors & Exceptions panel. 

The warning disappears when R&D payable credit and one of the conditions listed in the CT600 Guide is applicable is ticked. 

CT600L changes 

Group Deductions Allowance

The CT loss reform template for the group allowance allocation statement may be used by the nominated company for a group to allocate the group deductions allowance to companies within the group. 

The nominated company can submit this template to HMRC as an attachment to its Company Tax return. 

When using the CCH Corporation Tax Group Module in the nominated company, the Tax Group now has a facility within the Group relief screen to allocate the deductions allowance between subsidiaries, updating the subsidiaries’ tax computations with the allocated deductions allowance and complete the group allowance allocation statement that can be then exported as a PDF to be attached to the company tax return submission. 

To activate the Group Module in the nominated company, select the Main tab within the Central client, then click on the ellipsis to the right of the Client Name field and within the Amend Client Name window tick the Group flag. 

Close the client in Central and then reopen it and the Tax Group tab will appear where you can create a period of account.

Within the Tax Group period of account, the Group Deductions Allowance can be allocated across subsidiaries within the Group relief screen by entering the value in the relevant subsidiary row or column. 

Clicking on Update posts the entry down into the subsidiaries’ Tax Return’s Loss Utilisation screen

Within the Tax Group period of account, the Deductions Allowance screen is completed from CCH Central data and the Group Relief screen. 

The fields can be manually overwritten 

The Deductions Allowance screen can be exported to PDF by clicking on the Export to PDF icon at the bottom of the screen. 

KB000085682 - Error 9281 — Box 650 can only be completed if at least one of the boxes 670, 675 or 680 is greater than 0 (zero).

HMRC have resolved this issue in the latest RIM Artefacts, included in the CCH Corporation Tax 2025.1 Release.

ITS 68174 - Pre-validation error - inconsistent values 

The Pre-validation issue where inconsistent values were being reported is resolved in this release. 

ITS 68130 - Unable to complete Box 655 for Large Company RDEC

For Accounting Periods ending after 31 March 2024, a checkbox has been included on the Research and Development screen in the Summary section under to tick if the Company is large for R&D in the accounting period. 

Ticking this checkbox will check Box 655 on the CT600 for each accounting period in the period of account. 

ITS 67721 - Associated Companies over two Financial Years. 

Marginal Relief is now calculated correctly where number of associated companies change in an accounting period straddling financial years with a change of tax rate. 

Creative Industries form updates

HMRC were due to introduce supplementary form CT600P to cover creative industries but have now postponed that to April 2026. Alongside the form, they have added several boxes and amended some calculations on the CT600. We are working on linking these 'Pre CT600P' Creative Industries changes to the CT600 form for the next release.

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