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HMRC internal manual

Company Taxation Manual

Corporation tax self-assessment (CTSA): Claims and elections: Outside normal time limits

Before the introduction of CTSA, a company could make and withdraw claims, elections, applications and notices outside normal time limits when you made certain assessments upon it.

  • TMA70/S43A allowed such claims when you made a discovery assessment under (old) TMA70/S29 (3),
  • TMA70/S36 (3) allowed such claims when you made the assessment to recover a tax loss attributable to fraudulent or negligent conduct.

These provisions are replicated as nearly as possible in FA98/SCH18/PARA61 to 65. The only changes made are those necessary to make them work in the context of CTSA.

FA98/SCH18/PARA61 to 64 contain the rules previously found in TMA70/S43A and 43B.

FA98/SCH18/PARA65 corresponds to the old TMA70/S36 (3).