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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 involving more than 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 58 Schedule 18 FA 1998 sets out the rules for claims involving more than one AP, that is, where

  • The event or occasion giving rise to the claim occurs in one AP (the period to which it relates)

And

  • The claim affects one or more other APs (whether or not it also affects the period to which it relates)

The procedure for such claims and elections is to treat them as amendments to all relevant returns which are capable of amendment. See Example 1 (Word 29KB).

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Claims which cannot be made in a return

If a claim or part of the claim cannot be made in a return or by amendment of the return, Schedule 1A TMA 1970 applies and you give effect to the claim by discharge or repayment for the period affected. See Example 2 (Word 35KB).

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Function RAMA (Record / Amend Assessment)

If the claim is made

  • In the return for the AP to which the claim relates

    • 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 that AP

    For more information see COM23150 

  • After the return for an AP to which the claim relates has been received, and within the time limit for amending it

    • Use the Record a Taxpayer Amendment option in Function RAMA to record the changes needed to the company’s figures for that AP

    For more information see COM23010 

If a claim cannot be included in a return, either when the return is first made or by amendment, and is within Schedule 1A TMA 1970

  • Use the Process a Claim option in Function RAMA to record the claim and any changes needed to the company’s figures for the relevant APs

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.