Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

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).