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HMRC internal manual

Company Taxation Manual

ACT collection: claims

 The set-off of franked investment income or FID received in the appropriate return is treated as a claim by the company. The claim should be supported by whatever evidence you need.

See CTM22060, [ The set-off of franked investment income or FID received in the appropriate return is treated as a claim by the company. The claim should be supported by whatever evidence you need.

See CTM22060,](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm22080) or [ The set-off of franked investment income or FID received in the appropriate return is treated as a claim by the company. The claim should be supported by whatever evidence you need.

See CTM22060, [ The set-off of franked investment income or FID received in the appropriate return is treated as a claim by the company. The claim should be supported by whatever evidence you need.

See CTM22060,](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm22080) or](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm22085) concerning set-offs.