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HMRC internal manual

Company Taxation Manual

Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims

FA98/SCH18/PARA74 (2) lets the Revenue extend the time limit for making and withdrawing group relief claims. This is effectively the same power to admit late claims which the Revenue had in relation to CTPF claims under ICTA88/SCH17A/PARA4 (see CTM97950).

SP11/93 explains how the Revenue exercises its existing discretion to admit late claims under CTPF. For late claims under CTSA SP11/93 has been replaced by SP5/01. For the text of SP5/01 see CTM97060 and for more guidance on late claims see CTM97065.