For TIOPA 2010, Pt. 9A, Ch. 9 to apply for an accounting period, a claim must be made to an HMRC officer by a chargeable company (see ¶767-620) in relation to that accounting period (TIOPA 2010, s. 371IA(2)).

The claim is to be made by inclusion in that company's corporation tax return (or, in practice, the computations supporting that return) for the accounting period during which the CFC's accounting period ends (TIOPA 2010, s. 371IJ(1) and 371BC(3)). The claim can be made in the return submitted or by amendment (TIOPA 2010, s. 371IJ(2)).

The basic rule is that a claim can be made, amended or withdrawn at any time up to the last of the following:

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