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HMRC internal manual

Company Taxation Manual

Corporation tax self-assessment (CTSA): Claims and elections: Another person’s liability affected

When a claim under FA98/SCH18/PARA62:

  • alters the tax liability of any other person,
    • a company can only make, vary or revoke a claim with the written consent of that other person - FA98/SCH18/PARA63 (1).

If that other person has died:

  • the company must obtain consent from the personal representatives.

When the result of a claim under Paragraph 62:

  • is to increase another person’s liability to tax,
    • neither FA98/SCH18/PARA61 (see CTM90650) nor TMA70/S43A (which makes corresponding provision for IT and CGT) applies to any assessment made because of that increased liability - Paragraph 63 (2).

“Tax” is defined for these purposes as including IT and CGT - Paragraph 63 (3).