The following claims can only be made by inclusion in a return (including by way of an amendment to a return):

a claim for group relief and group relief for carried-forward losses (see ¶191-860);

a claim for capital allowances (see ¶191-885);

a claim for R&D tax relief, including vaccines research relief (see ¶714-880);

a claim for a land remediation tax credit (see ¶715-725 or a life assurance company tax credit (see ¶715-775);

a claim for film tax relief (¶715-420ff.);

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