startCCH Corporation Tax 2026.1 SP: Release Notes
Release Notes

CCH Corporation Tax 2026.1 SP: Release Notes

CCH Corporation Tax
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    Release Highlights

    This release of CCH Corporation Tax forms part of our annual compliance release. The work includes but is not restricted to:

    1. Legislative and Compliance Updates
    2. Quality Improvements
    3. Items to be included in a later release

    Details of these and other notable issues are included in these release notes.

    Prerequisites

    Installing CCH Corporation Tax 2026.110

    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 and Compliance Updates

    CT600P

    The Supplementary Form CT600P is included in this release to claim tax reliefs and expenditure credits for the creative industries. 

    The CT600P should be completed if claiming any of the following: 

    • Audio-Visual Expenditure Credit (AVEC), including 
    • Enhanced relief for independent films 
    • Additional credit for visual effects costs:
    • Film Tax Relief
    • High-End Television Tax Relief
    • Children’s Television Tax Relief
    • Animation Tax Relief
    • Video Games Expenditure Credit (VGEC)
    • Video Games Tax Relief
    • Theatre Tax Relief
    • Orchestra Tax Relief
    • Museums and Galleries Exhibition Tax Relief 

    The CT600P screens can be found within the Tax Return Information section of the Data Navigator 

    CCH_Corporation_Tax_2026-1_SP_CT600_1.png

    The relevant CT600P pages will be completed when the Creative industry trade option is selected from the Type dropdown in the Trading Income screen 

    CCH_Corporation_Tax_2026-1_SP_CT600_2.png

     

    The type of Creative industry is selected from the Creative Industry Type dropdown menu in the Profits/Losses screen 

    CCH_Corporation_Tax_2026-1_SP_CT600_3.png

     

    Pages 2 to 5 to the CT600P are completed for AVEC/VGEC creative industry types and Page 6 for  non AVEC/VGEC  

    Complete the Tax Relief screen for each Creative industry trade 

    CCH_Corporation_Tax_2026-1_SP_CT600_4.png

     

    A new entry has been added to this screen for Additional credit for visual effects 

    The Tax credit claimed will be calculated and displayed as AVEC/VGEC CY in the Tax Credits screen where AVEC/VGEC repayable, Utilised current CT and Cfwd are calculated 

    CCH_Corporation_Tax_2026-1_SP_CT600_5.png

     

    Enter a value in Utilised other liabilities to populate box P170 Amount used to discharge other company liability on this Corporation Tax Self Assessment 

    Enter a value in Step 2 Surrendered to Group Companies to populate box P205 Surrendered to other group company 

    Enter a value in Step 4 Surrendered to Group Companies to populate box P220 Step 4 credit surrendered to group member 

    The CT600P boxes will be automatically populated from the above entries with manual entry boxes available for  

    • P150 Amount used to discharge Corporation Tax liability on another accounting period
    • P175 Amount used to discharge any other company liability
    • P185 Amounts not payable due to section 1179CG CTA 2009  
    CCH_Corporation_Tax_2026-1_SP_CT600_6.png

     

    If you are surrendering tax credits to other group companies, you will also need to complete the grid on the CT600P p5 screen to list the claimant companies and values surrendered 

    CCH_Corporation_Tax_2026-1_SP_CT600_7.png

     

    There is an issue with AVEC/VGEC carried forward not appearing as brought forward in the subsequent period. This will be addressed in a future release but in the interim the workaround is to manually key in any amount required in Box P50 into AVEC/VGEC bfwd Override 

    CCH_Corporation_Tax_2026-1_SP_CT600_8.png

     

    If you have an amount in Total Bfwd and the accounting period is loss making, you will need to enter the amount in Utilised other liabilities  

    CCH_Corporation_Tax_2026-1_SP_CT600_9.png

     

    Quality Improvements

    ITS 68187 Error 9043 due to lower limit rounded up and no MR given 

    The calculation now follows HMRC’s guidance more closely 

    Where there is one associated company In a 31st December 2025 year end with Total Taxable Profits of £20,000 and Distributions received of £5,000, a validation message is given on submission:  

    “If the type of company is 0 then an applicable tax rate from one of [FULL RATE OF CT], [SMALL CO RATE OF CT], [EQUIV. LOW CT RATE], [FULL RF RATE OF CT], [RF SMALL CO RATE OF CT] or [CT RATE FOR NI TRADING PROFITS] must be used” 

    This validation message is given because CCH Corporation Tax is correctly calculating no marginal relief when HMRC’s Marginal Relief Calculator is incorrectly calculating marginal relief 

    Items to be included in a later release

    New Computation Format

    HMRC is introducing a standardised format for the Corporation Tax Computation, which will apply to all companies regardless of size or complexity. This change will be rolled out gradually over the next few years, starting with specific areas such as Capital Allowance claims for trades, before extending to all sections of the computation.

    Our software will incorporate the new standard format as soon as HMRC releases each update. HMRC currently has a consultation running and is inviting comments on this proposal - Modernising and standardising company tax returns - GOV.UK

    Legal Notice

    Disclaimer : Wolters Kluwer (UK) Limited has made every effort to ensure the accuracy and completeness of these Release Notes. However, Wolters Kluwer (UK) Limited, its staff and agents will not be liable for any errors or omissions and use of the software is subject to the customer’s licence with Wolters Kluwer (UK) Limited. These Release Notes should not be relied upon as a detailed specification of the system or the software. Wolters Kluwer (UK) Limited may make changes to these Release Notes from time to time. This is provided for informational purposes only. The information reflected in this document may be changed or updated without notice. Wolters Kluwer (UK) Limited may also make improvements and/or changes in its products, practices, and/or programs described in this document at any time without notice. This document should not be seen as a contractual agreement, a modification or amendment of any existing contractual agreement with Wolters Kluwer (UK) Limited, or an indication of terms of service. All technical data, specification and other information contained in this document is confidential and the proprietary intellectual property of Wolters Kluwer (UK) Limited and/or its licensors. No reproduction, copy, alteration, or distribution thereof may be made without the express written consent of Wolters Kluwer (UK) Limited.

    Copyright: These Release Notes may not be copied, altered, edited, disposed of, or distributed without the prior consent of Wolters Kluwer (UK) Limited. The content is confidential. Unless indicated otherwise all elements of this software product are owned by Wolters Kluwer (UK) Ltd. © 2026 Wolters Kluwer (UK) Limited

    Trademark Rights: Microsoft, Windows, Windows NT, Windows for Workgroups, Windows 98, 2000, XP, MSDOS, Windows Vista, Windows 7, Windows 8, Windows 10, Windows Server, Microsoft SQL Server, and Microsoft Office, are either registered trademarks or trademarks of Microsoft Corporation. Novell and NetWare are trademarks of Novell Inc. Citrix MetaFrame is a registered trademark or trademarks of Citrix Systems, Inc. All rights reserved. All other trademarks are the property of their respective owners.

    Wolters Kluwer (UK) Limited, Wolters Kluwer House, 145 London Road, Kingston Upon Thames, Surrey, KT2 6SR

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