WebMar 4, 2024 · £ • and coronavirus support scheme overpayments – box 510 minus box 515 CT600(2024) Version 3 Page 5 HMRC 04/21 Calculation of tax outstanding or overpaid - continued 526 Coronavirus support schemes overpayment now due £ • – total of boxes 471 and 474 minus boxes 472 and 473 WebOct 15, 2024 · The ‘Coronavirus support schemes and overpayments’ section on form CT600 includes three boxes (471 to 473). Specific consideration, in accordance with the new guidance, is required to identify the relevant figures for each box in order to correctly disclose: the amounts received under the CJRS in the accounting period covered by the …
Employer Bulletin: December 2024 - GOV.UK
WebCJRS and JSS received Enter the total amount received by the company. This populates box 471 on page 5 of the CT600. CJRS and JSS entitlement Enter the amount that the company was entitled to. This populates box 472. on page 5 of the CT600. CJRS and JSS overpayment already assessed or voluntary disclosed WebMar 9, 2024 · Boxes 471, 472 and 647 will need to be completed with the relevant amounts for the accounting period covered by the return, and boxes 473, 474 and 526 will need to be completed if there were any CJRS or EOHO overpayments. These boxes were added to the CT600 on 6 April 2024. cierny hron railway
Troubleshooting recent changes to corporation tax returns
WebFeb 19, 2024 · If you are currently unable to update to version 2024.2 and you wish to disclose the information to HMRC you should add a pdf "Other Attachment" in online filing before pre-validating the Return or alternatively add a note on the computation (for example go to Tax Return Information - CT600 - Main Return Data - Period - Click to add notes ... WebFeb 14, 2024 · CT600 Core > Core > Page 5 > boxes 471 - 474 as required The entry of these boxes is for HMRC information purposes and do not affect the calculations. The grants received should be accounted for in … WebBox 526 - Coronavirus support schemes overpayment now due. This field is automatically calculated and is equal to the sum of boxes 471 and 474 minus the sum of boxes 472 … dhanush marriage date