Amended returns, consequential claims

Legislation/Regulatory – TMA70 s. 43C

Assessments

Allowances transferred

Legislation/Regulatory – TMA70 s. 37A

Discovery

Legislation/Regulatory – SP 8/91

Generally

Legislation/Regulatory – TMA70 s. 36

Personal representatives

Legislation/Regulatory – TMA70 s. 40(2)
HMRC Guidance – CH56100 ; EM3254 ; EM3823 ; EM3980 ; EM7301 ; EM7310

Transfer of allowances

Legislation/Regulatory – TMA70 s. 37A

Corporation tax self-assessment

Claims and elections

Legislation/Regulatory – FA98 Sch. 18, para. 43, 46, 65

Discovery assessments

Legislation/Regulatory – FA98 Sch. 18, para. 43, 46

Evidence of

Legislation/Regulatory – TMA70 s. 105

Penalties

Legislation/Regulatory – TMA70 s. 105

Self-assessment returns

Legislation/Regulatory – IRInt. 186