Skip to main content
CCH Software User Documentation

CCH Personal Tax 2022.2: Release Notes

Release Notes Banner.png


CCH Personal Tax 2022.2: Release Notes


This release of Personal Tax contains the following compliance and other elements. 

  1. Updated FTSE350 File
  2. Updated Exchange Rates and Double Tax Treaty rates
  3. HMRC Specials and Exclusions
  4. Updates to the R185E
  5. Revised HMRC Agent Portal Silent Log in
  6. Improvements to the zoom controls when viewing Tax Returns and Schedules
  7. New Tax Return Bundle for Amended Returns
  8. Capital Loss Data Item

Details of these and other changes are included in these release notes.


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 (Prerequisites, Update Instructions etc).

Legislative & Compliance Updates

Updated FTSE350 File

The 2021/22 FTSE350 file is included in this release.  

Average Exchange Rates

The average exchange rates file is produced from the official HMRC average exchange rates. The file is now included in this release. 

Double Tax Treaty Rates

The 2022 Double Tax Treaty Rates are included in this release.  

The following countries have been updated: 

  • Gibraltar
  • Guernsey
  • Jersey
  • Liechtenstein
  • Mauritius
  • Mexico
  • Oman

Additional Country

A new country, South Sudan, appears in the HMRC list of countries (although there is no currency conversion rate given), this has been added to the relevant drop down lists for 2022 onwards.

2021/22 Specials & Exclusions

HMRC has recently made available its updated Specials and Exclusions list for 2021/22 returns. 

An update has been included for Exclusion 62 as well as the new exclusions, these are documented below.  


The following exclusions have been end dated and no longer show for 2022 returns:


The following have been updated or added; we are identifying these where possible and have taken the following actions: 

Exclusion ID 

HMRC Description & Details 

WK Action 


As part of the changes required to fix the 2020-21 Exclusion ID134, changes were made to stage 22 of the SA calculator (notional tax on Trust income). However that stage is no longer referenced in the rest of the calculation and as a result the calculator can allow more notional tax than is due. Stage 22 ensures that no more notional tax is allowed than the tax that is charged on that type of income (either TRU2 or TRU19).

We have attempted to identify this exclusion and a warning message appears in the errors and exceptions panel.

121  HMRC has reinstated this Exclusion for 2022 returns. A customer who has income within the higher rate band will be affected where their non-savings income is less than their reliefs/allowances, their savings income above the starting rate band, and their dividend income above the dividend allowance. For some customers the calculator is currently setting their allowances against the dividend income where it is more beneficial to set them against the savings income. We have attempted to identify this exclusion and a warning message appears in the errors and exceptions panel.

Special 39 still applies for 2022; the maximum amount of the Annual Investment Allowance (AIA) that can be reported in Box 32 of the SA105 (UK Property) supplementary page is £800,000 else a paper Tax Return must be filed.  To be able to file online, the excess of the AIA over £800,000 is reported in Box 35.  We have modified the user interface, (as per 2021) the excess over £800,000 is automatically reported in Box 35:


HMRC have advised that the issue is to be fixed for 2023, and the entire amount of the AIA can be reported in Box 32.

Updates to the R185(Estate Income)

Due to the increase in the Lower Dividend Rate in 2023 to 8.75% from 7.5% there is now a scenario whereby an Estate could receive a dividend when the Lower Dividend Rate was 7.5% but not pay it out to a beneficiary until the Lower Divided Rate was 8.75%.  To accommodate this HMRC have added new boxes on the R185E.


We have made changes to the Beneficiaries tab in 2023:


We have added a new row Dividend rate of other year that populates Box 18.1 on the R185E and renamed the row Dividend rate to Dividend rate of year. We have made the changes so that the forms R185E can be generated now.  The linking to the SA107 will be done as part of the 2023 Compliance release.

Software Enhancements

Agent Silent Log In

HMRC has issued a new URL for the Agent Portal. We have included this as part of the 2022.2 release. THe HMRC Agent Portal is only available to Agents that were previously on the HMRC ALLOW list.

We continue to discuss this with HMRC in the hope that use of this feature can be made available to all customers in future.

Zoom Options

Improvements have been made to the zoom options available within Personal Tax for viewing of the Tax Return, computation and any schedules. Previously it was only possible to have the form maximised or minimised there are now several ‘stepped’ options available. Click on the magnifying icons to step through the options:


Capital Loss Carried Forward - Data Dictionary

A new item has been added to the Data Dictionary for Capital losses carried forward; where the Capital gains pages (SA108) are not present in the Tax Return the capital losses carried forward can be used within a Disclosure Note and Letter Paragraph.


New 'Bundle' for Amended Returns in Document Management

Previously where amended Tax Returns were prepared for a taxpayer and stored, as part of the Tax Return Bundle, into Document Management we did not differentiate between the original Tax Return and the amended Tax Return. The document File Name remained 2022 Tax Return bundle.pdf, the amended Tax Return was subject to version control and appeared as a higher increment of the same document. We now differentiate between the original and amended Tax Returns by including the amendment number in the File Name, as below:


This change only affects Tax Return Bundles Published to DM after the installation of 2022.2.

Overpayment of Capital Gains Tax and Payments on Account

It has come to our attention that Payments on Account (POA) for an individual’s tax liability for 2022/23 arising from figures on 2022 tax return were based on the tax liability for 2021/22 after adjustment for a CGT overpayment. Payments on Account are of course based on the tax liability before adjustment for CGT. Where there was a sufficiently large CGT overpayment, the POA may have been removed as the tax liability appeared to be less than £1,000. The wrong figure (where present) appeared at the foot of the SA302 and was also shown in Box 11 of SA110.

To assist you to identify any affected tax returns that may already have been submitted we have created a report called CGT Overpayment – POA . This is included in Personal Tax – Tax Liabilities:


Quality Improvements

The following quality improvements are addressed in this release:

ITS 66198 - Split of Personal Allowance between employers is wrong on schedule

The amount of the Personal Allowances in the Amount not to be grossed up column of the Proof of Equalisation - Partial report was the full amount of the personal allowances for the tax year less the amount in the Amount to be grossed up column. It should reflect the amount of the personal allowances allocated to that employment less that used in the Amount to be grossed up column. 

Note: This was also raised as ITS 61731 - 'Proof of Equalisation - Partial' - Two Employers - Wrong Amount Appearing in Backing Schedule

ITS 66225 - Expat FTCRWS High Income Child Benefit Charge

Where total income minus the Tax Credit Relief is less then £50,000 e.g., the Income where TCR is being claimed is 15,000 and total income was £62,911, the net income is 62,911 - 15,000 = 47,911.  As this is less than 50,000 no High Income Child Benefit Charge is due.  The issue is also present when the Equalisation option is changed to Full.

ITS 66227 - Expat - Hypo Tax Calc - Modified Printing Condition

The minus and Total rows for the tax reliefs were not appearing on the Hypothetical Tax Calculation where the Restricted finance costs and Foreign tax credit relief were both restricted to zero and no other reliefs were present.

ITS 66251 - Exception message for SEISS payments shown in error

On the 2021 return where box 20.1 was ticked in the Tax Return Other Information screen, on roll forward to 2022 the warning message You have entered SEISS payments. Tax Return Other Information Box 20.1 needs to be checked was shown in error.

ITS 66278 - SA900 Online Filing Land & Property SBA

When attempting to generate an IR Mark for an SA900 where there are Tax Adjustments and a claim for The Structures and Building allowance, the order of the XML was incorrect and gave rise to an error message.

ITS 66280 - Capital Allowances and AIA

For pools where AIA claims had been made in earlier years, the Tax Written Down Value brought forward was overstated on roll forward to 2022.  This affects both Personal and Partnership tax returns.

We have resolved this issue and the updated value now appears in 2022.  For any 2022 tax returns that have already been prepared, we recommend the Tax WDV B/fwd values are checked to ensure this value is the same as the tax WDV C/fwd from the prior Accounting Period. 

When fixing this ITS, we also identified and resolved an historic issue with the calculation of the Maximum AIA available on the 2020 tax return. If the Accounting Period ended in either January or February 2020 there is a possibility that the value of the Maximum AIA available may be overstated. We recommend if the AIA claimed was in excess of £1Million the return is checked.

Notable Issues

2022 - CCH Trust - Information Request PY details

Some practices may experience an Aspose warning message  ('Aspose.Words.BookmarkEnd' to type 'Apose.Words.Paragraph') when running the above Information Request template. The message only appears when running 2022 - CCH Trust - Information Request PY details. We anticipate that the vast majority of Information Requests have already been issued and we look to update this in the next release. If you do need to urgently issue an information request to a Trust, please see this knowledge base article to download a replacement template.

Legal Notice

Disclaimer : Wolters Kluwer (UK) Limited has made every effort to ensure the accuracy and completeness of these Release Notes. However, Wolters Kluwer (UK) Limited, its staff and agents will not be liable for any errors or omissions and use of the software is subject to the customer’s licence with Wolters Kluwer (UK) Limited. These Release Notes should not be relied upon as a detailed specification of the system or the software. Wolters Kluwer (UK) Limited may make changes to these Release Notes from time to time. This is provided for informational purposes only. The information reflected in this document may be changed or updated without notice. Wolters Kluwer (UK) Limited may also make improvements and/or changes in its products, practices, and/or programs described in this document at any time without notice. This document should not be seen as a contractual agreement, a modification or amendment of any existing contractual agreement with Wolters Kluwer (UK) Limited, or an indication of terms of service. All technical data, specification and other information contained in this document is confidential and the proprietary intellectual property of Wolters Kluwer (UK) Limited and/or its licensors. No reproduction, copy, alteration, or distribution thereof may be made without the express written consent of Wolters Kluwer (UK) Limited.

Copyright: These Release Notes may not be copied, altered, edited, disposed of, or distributed without the prior consent of Wolters Kluwer (UK) Limited. The content is confidential. Unless indicated otherwise all elements of this software product are owned by Wolters Kluwer (UK) Ltd. © 2023 Wolters Kluwer (UK) Limited

Trademark Rights: Microsoft, Windows, Windows NT, Windows for Workgroups, Windows 98, 2000, XP, MSDOS, Windows Vista, Windows 7, Windows 8, Windows 10, Windows Server, Microsoft SQL Server, and Microsoft Office, are either registered trademarks or trademarks of Microsoft Corporation. Novell and NetWare are trademarks of Novell Inc. Citrix MetaFrame is a registered trademark or trademarks of Citrix Systems, Inc. All rights reserved. All other trademarks are the property of their respective owners.

Wolters Kluwer (UK) Limited, Wolters Kluwer House, 145 London Road, Kingston Upon Thames, Surrey, KT2 6SR


  • Was this article helpful?