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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): Assessments: Discovery - affecting another company or accounting period

FA98/SCH18/PARA41 (2) also provides for the making of “discovery determination” when a discovery relates to an incorrect negative amount (such as a loss) that gives rise to additional tax liability:

  • in another company, or
  • for a different accounting period.