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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): capital allowances: claim must be made in return

Under CTSA, companies must make, amend or withdraw capital allowances claims in their company tax return. If a company has already submitted its return for an accounting period, it can make, amend or withdraw capital allowances claims only by amending its return.

A company may claim less than the full amount available but it must specify the amount claimed.