A4.212 Corporation tax

A4.212 Corporation tax

From 1 April 2010 and subject to any provision in the Corporation Taxes Acts prescribing a longer or shorter time period, the normal time limit for making a corporation tax claim is four years after the accounting period to which it relates1. Prior to this date the time limit was six years from the end of the accounting period to which the claim related2. The relevant time limits for corporate tax claims thus vary from company to company depending on their accounting year end.

Where a company which has made a claim or election under any provision of

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