Land Remediation Relief: Tax Credit: Amended claims
The company can only amend or withdraw its claim by an amendment to its tax return.
The time limit for amending, or withdrawing the claim is the same as for making the claim. It is the first anniversary of the filing date for the relevant company tax return. However, the company may make a claim, amendment or withdrawal at a later date if an Officer of Revenue and Customs allows it.
HMRC will deal with late claims broadly in accordance with Statement of Practice SP05/01. While this does not specifically refer to Land Remediation Relief tax credits, the approach is the general one adopted.
Before you admit the late claim you must make a detailed examination of all the facts. If the Area Office’s view is that the late claim should not be admitted then the case should be referred to CT&VAT (Technical), together with all relevant papers, using the template found by clicking the Technical Help button in the left bar of the Manual.