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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): capital allowances: CT Pay and File (CTPF) - consequential assessments or amendments


Paragraphs 10 and 11 provide authority for making any:

  • assessments, or
  • adjustments to assessments or determinations needed to give effect to the making or withdrawal of capital allowances claims.

If an assessment needed would be out of time under the general rules of TMA70/S34, it will nevertheless be in time if made within twelve months from:

in the case of a claim: the date an assessment or TMA70/S41A determination affected by the claim becomes final,
in the case of a withdrawal of a claim: the date of withdrawal.