CCH Corporation Tax 2025.2 Release Notes
Release Highlights
This release of CCH Corporation Tax forms part of our annual compliance release. The work includes but is not restricted to:
- Creative Industries
- East Midlands Investment Zone
- CT600F Changes
- Quality Improvements
Details of these and other notable issues are included in these release notes.
Prerequisites
Installing CCH Corporation Tax 2025.2
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.
Legislative & Compliance Updates
Creative Industries
With the latest CT600 there were changes in the CT600 form for boxes relating to Creative Industries. We have implemented the following changes below.
Box 540, 541 and 545
Box 540 is populated by Non AVEC/VGEC Creative Industry total tax credit
Box 541 is populated by AVEC/VGEC total tax credit
Box 545 is populated by the Total of Box 530 and Box 540 and Box 541
Box 614
Box 614 is populated by the value entered in Amount from group companies in the AVEC/VGEC section of Tax Credits screen
Box 658
From 1 April 2024, the Creatives additional information form is required to support all claims to the creative Industries tax reliefs and expenditure credits. The form must be submitted before or on the same day as the Company Tax Return is submitted. If you do not submit the form, any claim to creative Industries tax reliefs or expenditure credits will not be accepted.
We have updated the warning message in the Errors and exceptions for the period panel when a Creative Industry trade type is created.
Clicking on is warning will navigate to the Profits/(Losses) screen.
Ticking the Creative additional information form has been submitted checkbox put an X in box 658 on the CT600
A further warning message will appear in the Errors and exceptions for the period panel
Selecting to put an X in box 650 or Box 655 will clear the warning and allow the submission to be successful.
Box 663 and 665
Box 663 is populated by the Total NON AVEC/VGEC core expenditure for this accounting period from the Tax Relief screens
Box 665 is populated by the Total NON AVEC/VGEC additional deduction for this accounting period from the Tax Relief screens
Box 885 and 886
Box 885 is populated by payable Non AVEC/VGEC Creative Industry total tax credit
Box 886 is populated by payable AVEC/VGEC total tax credit
Until the CT600P form is made available by HMRC we are continuing to populate Box 885 with both payable Non AVEC/VGEC and payable AVEC/VGEC Creative Industry total tax credit.
As a temporary solution, until the CT600P is made available in the software, if you have payable AVEC/VGEC tax credits, we have provided an override in the Repayments screen.
East Midlands Investment Zone
New investment zone 16 – East Midlands can now be selected .
CT600F Changes
Box F15C
A new checkbox to select box F15C has been added to the Information Screen.
Managed Ships
A new option has been added to the Interest In Ship dropdown menu entitled “M – Managed”.
Quality Improvements
ITS 68272 – Allow Box 650 to be checked when making RDEC claims
A checkbox has been included in the Summary section of the Research and Development screen for all accounting periods; This company is small for R&D.
Ticking this checkbox will put an X in Box 650 of the CT600.
ITS 67991 - Boxes L75 & L168 can be different
We have introduced override fields for boxes L75 and L168 on the CT600L form.
Box L75 is calculated from the PAYE / NIC entry in Tax Credits screen as per HMRC's CT600L guidance.
For Accounting periods starting before 1st April 2024, L75 is populated by the entry in PAYE / NIC entry in the Tax Credits screen
For Accounting periods starting on or after 1st April 2024 it is calculated as £20,000 plus 300% the entry in PAYE / NIC entry in the Tax Credits screen
To enter an alternative value, use the Override field. Tick if Nil will leave no entry in Box L75.
Box 168 is populated by the entry in PAYE / NIC entry in the Tax Credits screen
To enter an alternative value, use the Override field. Tick if Nil will leave no entry in Box L168
ITS 68224 - Box 326 not populating where company is large or very large
For Accounting Periods starting after 1 April 2023, Box 326 will be populated with a zero if the company is large or very large for quarterly instalment purposes.
Items included earlier releases
Non-resident company type
New Company type, 11 Non-resident company was created In Version 2024.3 to be effective for all accounting periods. The Corporation tax rate applied to this company type is 25%.
Items to be included in a later release
CT600P creative industries supplementary page
The CT600P creative industries supplementary page will be included in a later release.
HMRC have postponed the requirement to include the CT600P for all Creative claims until April 2026. We are working on linking the Pre CT600P Creative Industries changes to the CT600 form for a later release.
New Computation Format
As you may be aware, HMRC will be implementing a standardised format for the Corporation Tax Computation that will be used by all companies irrespective of their size and complexity. They will be implementing this on a gradual basis over the next few years. HMRC will concentrate initially on certain areas such as Capital Allowance claims for Trades, until they have covered all areas contained within the corporation tax computation.
We will of course include the new standard computation in our software as and when they are released by HMRC.
Notable Issues
CT Travelling
We have identified an issue with CT travelling. When travelling a client back, in some cases, the local client is not deleted. We are investigating the cause of this and will provide a fix as soon as we can