startCCH Corporation Tax 2026.2: Release Notes
Release Notes

CCH Corporation Tax 2026.2: Release Notes

CCH Corporation Tax
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Previous Release

    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 2026.200

    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

    FYAs - Main Pool

    In line with requirements in the latest RIM Artefacts we have disabled the following data entries in the Main Pool screen and removed the dropdown option in the Tangible Fixed Assets Additions Analysis and Disposals screens for the relevant accounting periods

    Data Entry field For accounting periods starting on or after 
    Additions qualifying for 100% FYA in Enterprise Zones 1 April 2024 
    Enterprise zones under Disposal Proceeds 1 April 2024 
    Additions qualifying for 100% FYA on low emission cars 1 April 2026 
    Zero emission cars under Disposal Proceeds 1 April 2025 
    Additions qualifying for 100% FYA on Electric charge points 1 April 2026 
    Electric charge points under Disposal Proceeds 1 April 2025 
    Additions qualifying for 100% FYA on Zero emission goods vehicles 1 April 2025 
    Zero emission goods vehicles under Disposal Proceeds 1 April 2025 

    Quality Improvements

    ITS 68476 - Additional credit for visual effects not included in computation 

    For Creative Industries, the additional credit for visual effects is now included in the computation report

    ITS 68480 - Non AVEC/ VGEC profit making submission error 

    For Creative Industries, Box P55 is now only populated where applicable 

    ITS 68497 (Corporation Tax) - CT600P available for accounting periods starting on or after 1 April 2015 

    For Creative Industries, The CT600P is now available where applicable for account periods starting on or after 1 April 2015 

    ITS 68488 Incorrect Tax rate / Marginal relief on APs straddling 31st March 23 

    Where accounting periods straddle 31st March 2023, marginal relief is now being calculated in line with HMRC’s marginal relief calculation. 

    Marginal relief for all other accountings periods continues to be in line with HMRC’s marginal relief calculation. 

    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
     

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    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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