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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: Affecting only one accounting period

FA98/SCH18/PARA57 covers claims that affect only one accounting period (“the relevant accounting period”).

When a notice to deliver a return has been issued for the relevant accounting period:

  • a claim or election, which the company can make by including it in the return (original or amended), must be made in that way,
  • if the company has delivered a company tax return for the relevant accounting period:
    • you must treat any subsequent claim or election that the company makes that it could make in an amended return, as an amendment of the return.

The provisions of FA98/SCH18/PARA15 (amendment of return by a company) apply to claims made by amendment of a return. See CTM93300 for guidance on “amended returns”. The effect is that:

  • the amendment normally has to be made not later than twelve months after the filing date,
  • the company can make the amendment informally, by letter - see CTM93300,
  • the claim is valid if it:
    • complies with the general rules for claims (for example, it is quantified),
    • complies with any special rules applying to particular claims, and
    • contains sufficient information to adequately describe the relief sought.

If a company cannot make a claim in a return or an amended return because it is out of time to do so, the rules in TMA70/SCH1A apply. You can then only give effect to the claim by discharge or repayment. The rules are described at CTM90635.