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HMRC internal manual

Company Taxation Manual

Corporation tax self-assessment (CTSA): Claims and elections: Categories

Claims and elections under CTSA fall into three categories.

  1. Claims that affect only one accounting period, (FA98/SCH18/PARA57).
  2. Claims that affect more than one accounting period, (FA98/SCH18/PARA58).
  3. All other claims and elections, (FA98/SCH18/PARA59).