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White space box
Given the limitations would it not be a good idea to have a white space box for example to describe what tax adjustments are included in the manual box.
For example my depreciation is on allowable intangibles so should not be disallowed but there is no box allowing me to explain why I am doing this.
For example my depreciation is on allowable intangibles so should not be disallowed but there is no box allowing me to explain why I am doing this.
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Under the Corporate Intangibles Regime (Part 8 CTA 2009), amortisation on qualifying intangibles (software, patents, trademarks, customer lists acquired on or after 1 April 2002) is directly deductible for corporation tax. Capital allowances don't apply to these assets.
Here's how to handle it in TinyTax:
1. Enter total depreciation/amortisation in your P&L as normal, covering both tangible and intangible amounts as they appear in your accounts.
2. TinyTax automatically adds the full amount back. This is correct for tangible assets but needs adjusting for the intangible portion.
3. In the Tax Computation section, enter the qualifying intangible amortisation as a negative value in the Other Tax Adjustments field. For example, if you amortised £5,000 on qualifying software, enter -5000. This restores the CIR deduction.
4. Don't claim AIA/capital allowances on the same intangible assets — the negative Other Tax Adjustments entry is your tax relief.
Your Other Tax Adjustments entry will appear as a labelled line item in your Tax Computations PDF, which is attached to the CT600 submission and reviewed by HMRC alongside the form — so the adjustment is documented there, even if there's no free-text field in the form itself.
On your suggestion about a notes box: you're right that a free-text field to describe the reason for a manual adjustment would be clearer. It's a reasonable idea and I'll make sure it's noted for the product roadmap.