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HMRC internal manual

Corporate Intangibles Research and Development Manual

Reinvestment relief: general matters and conditions to be satisfied: form of claim


This paragraph requires a claim to reinvestment relief to specify:

  • the old assets to which the claim relates,
  • the expenditure on other assets leading to the deferral in relation to each old asset, and
  • the amount of relief claimed in relation to that asset.


Otherwise, the general procedural rules for CT claims (Part VII of FA98/SCH18) apply including the six-year time limit in FA98/SCH18/PARA55 (see CTM90610).

See CIRD20015 for the procedure whereby a company may make a provisional declaration of entitlement to relief, similar to that for CG roll-over relief.