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HMRC internal manual

Corporate Intangibles Research and Development Manual

Land Remediation Relief: late claims

HMRC will deal with a late claim for Land Remediation Relief broadly in accordance with the guidance at Statement of Practice SP05/01. While this does not specifically refer to Land Remediation Relief, this is the general HMRC approach.

For further guidance on time limits for claims made by companies, see the Company Taxation Manual at CTM90600 onwards.

Officers of HMRC should carry out a detailed examination of all the facts before accepting any late claim. If the Area Office decide not to admit the late claim then they should send a report, together with all of the relevant papers, to CT&VAT (Technical), using the template found by clicking the Technical Help button in the left bar of the Manual. CT&VAT (Technical) will then advise whether the late claim should be admitted or formally refused.