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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established - open appeal

If there is an appeal open against:

  • a Revenue amendment to a SA, or
  • a Revenue assessment,

the claim procedure described at CTM92090 - CTM92100 above does not apply.

Instead, the company may apply to the Commissioners that have jurisdiction over the appeal for a determination of the amount that is to be repaid, pending final determination of the liability.

Such an application is to be heard and determined in the same way as an appeal - TMA70/S59DA (4) and (5); ICTA88/S10 (4).

An application under these provisions may be combined with a postponement application under TMA70/S55 in connection with an appeal against a Revenue amendment of a SA, or an assessment.

Strictly, a claim for repayment under ICTA88/S10 (4) relates only to payments made before an assessment for the accounting period has been made. Payments made after an assessment has been made (but before it becomes final) can only be repaid where the company successfully applies for a (further) postponement under TMA70/S55.

In practice, under both CTSA and CTPF, you should treat an application under TMA70/S59DA or ICTA88/S10 made when an assessment or amendment is under appeal as implying a postponement application.

You should regard a postponement application that leads to a repayment as implying any necessary application under TMA70/S59DA or ICTA88/S10.