HMRC are encouraging, or rather forcing, taxpayers to file online.
We have recently tried to file a corporation tax return for the period 1 February 2010 to 31 May 2010, which contained a claim to the annual investment allowance (AIA) of £19,851, and this was rejected by HMRC.
As we use a well-known software supplier, we sought their help and have been advised that HMRC systems do not yet recognise the fact that the AIA limit increased from £50,000 to £100,000 on 1 April 2010.
Perhaps it would be advisable for HMRC to ensure that they can cope with online filing before imposing the obligation on taxpayers.
James Sibley, Kingfreeman, chartered accountant