Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

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.