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: Must be made in a return

A company cannot make certain claims before it delivers its return for the period to which the claim relates (FA98/SCH18/PARA9). These claims are:

  • repayments of IT underCTA09/S3
  • repayments of IT due to exemptions from IT under the CT Acts,
  • payments of tax credit, unless the company is wholly exempt from CT,
  • investment relief under the corporate venturing scheme.