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HMRC internal manual

Company Taxation Manual

Income Tax: Deduction of tax: Conditions for a set off claim under ITA07/S952 (formerly ICTA88/SCH 16/PARA5)

Set off of income tax borne against income tax payable for a return period

A company resident in the UK may make a claim under ITA07/S952+ to set-off IT borne on the company income against IT payable - CTM35125). It may, if it wishes, claim under ITA07/S953 in respect of part of the tax deducted from a receipt. Any balance of IT will where possible be set off against CT due under CTA10/S967 (1) to (3) (formerly ICTA88/S7 (2)).