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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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CTSA: the filing obligation: amended returns: CTPF

The rules for CTSA periods and CTPF periods are different.

A standard amended return form (form CT201) is available for amending a return, but the company does not have to use it.

The now obsolete SP9/93 outlined the circumstances in which companies must make amended returns and the form that amended returns can take.

In summary, a company must make an amended return if it wants to:

  • make a new or additional claim to capital allowances or group relief,
  • revise or withdraw a claim it has already made, to capital allowances or group relief,
  • give consent to a new or additional surrender of trading losses, capital allowances, management expenses, or charges as group relief,
  • revise or withdraw a consent it has given to the surrender of trading losses, capital allowances, management expenses, or charges as group relief,
  • make a new or additional claim to repayment of IT or payment of tax credit for the return period.