[COM52030] Claims / reliefs: CTSA claims frameworks: claims and elections not made in a return
This subject is presented as follows.
Claims which cannot be made in a return
Paragraph 59 FA 1998, applies Schedule 1A TMA to claims or elections that cannot be dealt with under Paragraphs 57 or 58, that is, by inclusion in a return as first made or by amendment. In particular, Schedule 1A applies to an election that does not relate to a particular AP and a claim made within the time limit for that claim but after the time limit for amendment of the return.