I filed a tax return and then saw that by using the computational icon that the tax used was full corporation tax and not the small companies rate . Spoke to their helpline and I am still confused. The tax was nil anyway, but what should I have done? I did not see any boxes to tick to elect for the small rate.
I also did not see where you claim capital allowances.
From memory, the small businesses rate is invoked by an answer one gives early on in the customising of the PDF proforma, by the answer to a turnover question.
If the CT assessed was nil overall, the NPBT must have been negative.
if you do not use the hmrc tax computation facilities for filing the small version of the tax return , Do you have to download, print and then send it by PDF along with your capital allowances and tax computation or is it inbuilt in the system?