This is where the company provides details of qualifying expenditure incurred on remediating contaminated land, and to claim an enhanced deduction for that expenditure

To make the claim enter the

  • Description    If there are multiple entries required to be made in this screen then the description of the expenditure on each line should be unique.
  • Type of Expenditure    There is a drop down menu to show if the Expenditure has been shown as either Revenue or Capital
  • Date of Expenditure    The date of expenditure should be within the Accounting Period
  • Amount    Enter the amount of the expenditure on which you wish to make a claim

The software will automatically calculate the Additional deduction for the expenditure and the Total enhanced expenditure.

Related documents

CCH Corporation Tax 2026.3: Release Notes
Release Notes for CCH Corporation Tax 2026.3
CCH Corporation Tax 2026.2: Release Notes
Release Notes for CCH Corporation Tax 2026.2
Getting Started
This document provides a quick start guide for using CCH Corporation Tax software. It outlines essential features such as the Data Navigator, which assists in completing clients' Returns, and the use of Breadcrumbs for navigation. Additionally, it explains the functions available in the Ribbon panel located at the top of the screen. Overall, the document aims to streamline the user experience by highlighting key tools and navigation methods within the software.
Non Trade Loan Relationships
This document outlines topics related to Non Trade Loan Relationships in corporate tax computations. It includes links to sections on Non Trade Loan Relationship Summary, Credits, and Debits, detailing how to input and summarize these tax-related items in the Data Navigator. Each section describes the process for entering data and how totals are summarized for reporting purposes. Additionally, it links to related topics like Foreign Income and Miscellaneous Income.
Document Publishing
This document outlines the options for electronically storing tax returns and computations using CCH Document Management and CCH OneClick. It emphasizes that access to these tools requires appropriate licenses and user rights. Users can publish tax returns and computations both in draft form for client review and at various stages in the submission process to HMRC. The document includes specific links to guides on how to publish documents using both systems.