HMRC Error 9172 – Box 265 must be less than or equal to Box 830

Symptoms:

While submitting the CT600 return, if you are claiming brought forward non-trading losses on intangible fixed assets in Box 830 as well as losses arising in the current period in Box 265 and if the value in Box 265 exceeds the value in Box 830, then HMRC is rejecting the submission. HMRC server will reject the submission with a HMRC validation message:

Error Number: 9172
Error Type: business
Error Text: Box 265 must be less than or equal to Box 830

Cause:

HMRC guidance for completion of Boxes 265 and 830 are correct. However, HMRC servers will reject the submission if the value in Box 265 exceeds the value in Box 830.

Solution:

HMRC have informed us that the Corporation Tax online service will be updated to remove this restriction by April 2023. Therefore, once HMRC update their servers to allow the value in Box 265 to be greater than in Box 830, you can submit your return accordingly.

If you are affected and need to file a return before this date, you should enter the same amount in box 830 as entered in box 265 and include an explanation of the correct figure for box 830 in the computation.

You can also obtain this information on HMRC’s webpage
https://www.gov.uk/guidance/changes-and-issues-affecting-the-corporation-tax-online-service