HMRC advise that a number of changes affecting companies as a result of Finance Bill 2013 require the HMRC Corporation Tax online service to be updated.

Updates will be completed on the following timescale:-

• 15 April 2013 with the new Annual Investment Allowance annual limit
• 31 July 2013 with the standard marginal relief fraction for FY13 (3/400), and
• 21 October for the Creative industries tax relief and the ‘Above the Line’ R&D credit

If a company tax return includes any of these, the return cannot be filed until the online service is updated. If there is an urgent need to file the company tax return before the changes are made to the online service, it is recommended that contact is made with HMRC for further advice.