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PTP CT - Pre filing validations 9466 and 9469 re CT600A where loan was made on or after 6th April 2022

Article ID
kba-03816
Article Name
PTP CT - Pre filing validations 9466 and 9469 re CT600A where loan was made on or after 6th April 2022
Created Date
28th July 2022
Product
Problem
The Autumn Budget 2021 raised the rate of tax charged under section 455 on loans to participators from 32.5% to 33.75% from 6th April 2022. It is not yet possible to file these submissions online as it would give rise to pre filing validations or HMRC rejections with codes 9466 and 9469.
Resolution

In order to file online changes will need to be made to the HMRC servers as well as to PTP CT Platform.  At the time of writing HMRC have indicated they are hoping to make their changes in Summer 2022 (see https://www.gov.uk/guidance/changes-and-issues-affecting-the-corporation-tax-online-service).  The PTP changes to incorporate the new HMRC schema will be made in the Autumn release.

Note: If the Cancel button is pressed on the Pre filing validation screen it is possible to proceed with the submission.  If HMRC make their changes before PTP do, it will be possible to file online at that point.

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