FA98/SCH18/PARA 57(2)

FA98/SCH18/PARA 58(2)

FA98/SCH18/PARA 89 (old)


CTSA Years

Once a notice to deliver a Company Tax Return has been given, most claims that a company can make have to be included in a return. If such claims are made outside a return they should be sent back with an explanation that claims can only be made as part of the return.

A claim involving more than one accounting period is treated as amendments to all relevant returns that are capable of being amended.

If, or to the extent that, a claim

cannot be made in a return, or

by amendment of a return

the rules in TMA70/Sch 1A apply.

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