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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): capital allowances: CT Pay and File (CTPF) - conditional claims


If the assessment for the accounting period of claim has not become final at the six-year point the company has a further three months in which to make a ‘conditional claim’. The conditional element of the claim must only relate to matters relevant to the determination of the company’s CT assessment for the accounting period.