CCH Corporation Tax 2026.3: Release Notes
CCH Corporation Tax 2026.3 Release Notes
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. Details of these and other notable issues are included in these release notes.
Prerequisites
Installing CCH Corporation Tax 2026.300
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.
Legislative and Compliance Updates
CT600P expenditure values on pages 2 and 6
We have updated how Audio-Visual Expenditure Credit and Video Games Expenditure Credit expenditure values are disclosed on page 2 and how Cultural reliefs and film, high-end TV, children’s TV, animation and video games tax relief expenditure values are disclosed on page 6 of form CT600P;
- Relevant global expenditure for this accounting period on page 2 of form CT600P
- Total core expenditure for this accounting period on page 6 of form CT600P
are now calculated using entries on the Profits/(Losses) screen by deducting Expenses claimed in previous periods from Total costs incurred to date (C).
We have added the following fields to the Tax relief screen:
• Qualifying expenditure in prior periods
• Qualifying expenditure in prior periods override
- Relevant global expenditure for this accounting period that is UK expenditure on page 2
- UK core expenditure for this accounting period on page 6
are now calculated by deducting Qualifying expenditure in prior periods from Qualifying expenditure. Where an override is entered, the calculation uses Qualifying expenditure in prior periods override instead.
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Legal Notice
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