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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Claims / reliefs: CTSA claims frameworks: claims and elections affecting one AP

This subject is presented as follows

Claims to be made in a return
Claims which cannot be made in a return
Function RAMA (Record / Amend Assessment)

Claims to be made in a return

Paragraph 57 Schedule 18 FA 1998 sets out the rules for CT claims affecting a single AP, that is

  • Where the event or occasion giving rise to the claim takes place in one AP and effect is given to the claim in the same AP (for example, a claim to double taxation relief)

Once COTAX has issued a notice to deliver a company tax return, any claim or election which the company can make by including it in its return must be made in that way.

If the company has already delivered its return for the relevant AP, any claim or election which could be made in an amended return is treated as an amendment of the return, however it is made. It is therefore treated as an amendment to a return if it is made within the time limit for amending the return, normally 12 months after the filing date (Word 42KB). For more information see the Company Taxation Manual (CTM) at CTM93300.

Group relief claims and capital allowances claims must be made in a company tax return or included in an amended return. For more information see the Company Taxation Manual at CTM97005 onwards and CTM98010 onwards.

Some other claims cannot be made before a company delivers its return.

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Claims which cannot be made in a return

If a claim cannot be made in a return or an amended return, Schedule 1A TMA 1970 applies and HMRC gives effect to the claim by discharge or repayment. In particular, Schedule 1A applies to a claim or election made

  • Before the notice to deliver the return is given

Or

  • Within the time limit for that claim or election but after the time limit for amendment of the return

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Function RAMA (Record / Amend Assessment)

If the claim is made in the return

  • Use the Record a Self Assessment option in Function RAMA to record the self assessment, including any claim and any corrections needed to the company’s figures

For more information see COM23150 

If the claim is made within the time limit for making an amended return

  • Use the Record a Taxpayer Amendment option in Function RAMA to record the changes and, if appropriate, any corrections needed to the company’s figures

For more information see COM23010 

If the claim is made outside the time limit for amending the return and is within Schedule 1A TMA 1970

  • Use the Process a Claim option in Function RAMA to record the claim, including, if appropriate, any corrections needed to the company’s figures

For more information see COM52030 

Notes: 

  1. You must always record the amendment even if it has not changed the self assessment figure.
  2. Only use the Process a Claim option when the claim is under Schedule 1A. Otherwise use the Record a Self Assessment or Record a Taxpayer Amendment options as appropriate.

For a list of functions to use in particular situations, see COM52011.

For legislation applying to this subject, see COM52012.