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HMRC internal manual

Corporate Finance Manual

Debt cap: statement of allocation: submission of revised statement

This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.

Timing and submission of a revised statement

Once an initial statement has been submitted it may be revised by submitting a revised statement. Similarly if a previously revised statement requires amendment then another revised statement can be submitted. However the time limit for revised statements is 36 months from the end of relevant period of account. The revised statement must indicate the ways in which it differs from the previous statement and will automatically supersede the initial statement.

If the revised statement is late then it will only be accepted if the circumstances are as described in CFM91700.