CT Pay and File: automatic and non-automatic repayments: early repayment - responsible office: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
|10(3) ICTA 1988||After the CTPF material dates (Word 56KB) / CTSA material dates (Word 61KB) for the AP, a company may claim repayment of CT it believes it has overpaid. The claim must be made either before an assessment is made or before one has become final.|
|10(4) ICTA 1988||If a caseworker does not wish to accept a claim the company may refer it to the Tribunal for determination.|
|10(5) ICTA 1988||A claim may be made in conjunction with an appeal against an assessment. The claim can only apply to tax paid before the assessment was made.|
|55(3) TMA 1970||Application to postpone collection of tax made in conjunction with an appeal against an assessment.|
|55(4) TMA 1970||Application to vary the amount of tax postponed.|