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CT600L and CT600

SME R&D tax credit and box 530 of CT600

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I normally enter the SME R&D tax credit in box 530 of CT600. However this year I am using CT600L and the SME R&D tax credit has been enetered in L170 of that form and L175.

However box 530 does not reflect the SME R&D tax credit as this is now the total of L195 to L205 on CT600L which is NIL in our case as there is no set off against liabilities.

As I am using Ftax I am unable type in the SME R&D tax credit in box 530 either. I have input it in box box 875 of CT600.

Is this the correct way of filling up the two forms?

 

 

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ALISK
By atleastisoundknowledgable...
09th Nov 2021 17:33

You don’t fill in CT600L if there’s no offset. I had this issue / query last month.

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Replying to atleastisoundknowledgable...:
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By SMNBS
15th Nov 2021 18:13

Thank you

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