When you receive a claim to Section 458 relief you need to consider what, if anything, you have to do with the claim.
If the claim is for a CTPF period see CTM98250 onwards. How relief is given is dealt with in CTM98225.
First you should consider whether the relief is due. If repayment, release or write off of the loan is made more than nine months after the end of the accounting period, then Section 458 (5) defers relief until the due date for the accounting period in which the repayment etc. takes place, see CTM61605 onwards.
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