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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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Corporation tax self-assessment (CTSA): Claims and elections: Time limits

The general time limit for making a claim for relief is four years from the end of the accounting period to which the claim relates (FA98/SCH18/PARA55 - six years for claims made before 1 April 2010, subject to transitional provisions in SI2009/403 art 10).

However, any specific time limit applying for a particular claim over-rides this general time limit.

The accounting period to which a claim “relates” is the period in which the event giving rise to the claim occurs.


  • A Ltd has a trading loss for the accounting period ended 31 December 2011 and claims under CTA10/S37(3)(b) to set it off against profits for the accounting period ended 31 December 2010.
  • The claim relates to the accounting period ended 31 December 2011 in which the loss occurred. CTA10/S37(7) contains a specific time limit to make the claim “within the period of two years after the end of the loss-making period”, which over-rides the general time limit in FA98/SCH18/PARA55.
  • The company must make the loss relief claim by 31 December 2013.