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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): Assessments: CTPF and discovery

TMA70/S29 (3) (old)

Under CTPF you can make further assessments on discovery that:

  • profits that ought to have been assessed have not been assessed, or
  • an assessment is or has become insufficient, or
  • a relief that has been given is or has become excessive.