A4.223 Corporation tax

A4.223 Corporation tax

If a company believes that it has been assessed to tax more than once for the same cause and the same accounting period, it may claim relief for the double assessment in writing to HMRC1. If satisfied with the claim, HMRC must amend the assessment, repay the tax, discharge the liability or otherwise eliminate the double charge2. If the claim is not granted, an appeal can be made to the First-tier Tribunal against HMRC's decision if made in writing within 30 days after the notice of refusal of the claim is given3

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