Amending a filed return
When Can You Amend?
If you realise you made a mistake on your submitted CT600, you can file an amendment. Typically, HMRC allows you to amend your return within 12 months of the statutory filing date. After your CT600 has been accepted by HMRC, a 'File an Amendment' banner appears on the filing detail page.
How It Works
Clicking 'Start Amendment' opens a confirmation prompt. On confirming, WeFile automatically creates a new draft filing that is a copy of the original (same company, period, P&L, balance sheet, credentials, etc.) but flagged internally as an amendment. You are then redirected to this new amendment filing where you can edit the figures as needed. The amendment badge is shown on the filing.
Submission & Fees
The amendment goes through the same wizard steps as a regular filing. Standard filing fees apply to cover the new gateway transmissions. Once paid and submitted, WeFile securely sends the corrected return to HMRC.
Important Notes
You can only amend a filing that has an accepted CT600 HMRC submission. Be aware that HMRC may review amended returns more closely, especially if they result in a significant tax reduction.
Frequently Asked Questions
Can I amend a CT600 return after it has been filed?
Yes. WeFile lets you create an amendment to a previously submitted CT600, and the amendment records exactly what it revises.
Does an amendment always change my statutory accounts?
No. An amendment can revise the CT600 return and computation only, leaving your accounts unchanged and nothing filed with Companies House, or it can revise the statutory accounts as well.
What happens with Companies House if my amendment includes revised accounts?
If the amendment revises the statutory accounts, the revised accounts replace those previously filed and can be filed with Companies House. If only the return or computation is revised, nothing is filed with Companies House and the generated accounts are not marked as amended.
Summary
Learn how to correct a previously submitted CT600, including whether your amendment needs to revise the return only or the statutory accounts as well, and what happens with Companies House when accounts are involved.