Related HMRC Manuals

965(1)  This subsection applies if after the administration period ends it is apparent that a company is liable for corporation tax on estate income for any accounting period for which it previously appeared not to be so liable or to be liable for tax on a lesser amount.

965(2)  If subsection (1) applies–

(a)the company may be assessed and taxed for the accounting period, and

(b)any relief or additional relief to which the company may be entitled for the accounting period is to be allowed if a claim is made.

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