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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Corporation Tax self-assessment (CTSA): the payment obligation: repayment of IT

CTSA and CTPF accounting periods

The claim for repayment of IT must be made in the company’s return or in an amended return. (FA98/SCH18/PARA9 and 57 for CTSA periods and ICTA88/S7 (5) - (7) for CTPF periods).

You make repayments of IT manually.

CTSA accounting periods

The return form does not call for vouchers in support of claims to repayment of IT. You should not ask for vouchers otherwise than in the course of an enquiry into the return.

CTPF accounting periods

Companies, including non-resident companies trading through a UK branch or agency in the UK, may claim repayment of IT before the relevant assessment has been determined, - ICTA88/S7 (2) and ICTA88/S11 (3).

The return form asks for vouchers in support of claims to repayment of IT but you need not insist on them in practice.

You can only make repayments of IT manually.