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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): capital allowances: CT Pay and File (CTPF) - time limit - HMRC power to extend


HMRC has specific power to extend the time limit for capital allowances claims. It is not expected that this power will need to be exercised frequently, as the provisions of CAA90/SCHA1 together with the extended time limits allowed in the case of:

  • further and other ‘discovery’ assessments, by TMA70/S43A (AP2170),
  • assessments made to recover tax lost by reason of the taxpayer’s fraudulent or negligent conduct, by TMA70/S36 (3) (EM3905 - EM3906),

should be adequate to deal with most circumstances.