A4.204 Corporation tax

A4.204 Corporation tax

Claims made by companies must be of a quantifiable amount, submitted in writing and generally but not exclusively included in the corporation tax return1. Some claims can only be made in the tax return, including those for group relief, capital allowances, first year tax credits, research and development tax credits and certain claims for creative industries tax relief2, as well as certain claims to income tax repayments and corporate venturing relief3. For further details see D1.1345 and D1.1349.

For commentary on in-year repayments to certain charities, see B5.871.

Note that HMRC have advised that, where agents use their own

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