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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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Corporation Tax self-assessment (CTSA): capital allowances: CT Pay and File (CTPF) - claim must be in return


Capital allowance claims (including amended claims, and withdrawal of claims) must be made in the company’s return, or in an amended return. They may be made for less than the full amount available.

The amount claimed must be specified, except in the case of a conditional claim (see CTM98120).