Commentary

D1.516 Claims and overpayments

Corporate tax
Corporate tax | Commentary

D1.516 Claims and overpayments

Corporate tax | Commentary

D1.516 Claims and overpayments

A claim for payment of a land remediation tax credit must be made in a company tax return (or amended return) for the accounting period for which the claim is made, within one year of the filing date for that return or by such later time as HMRC may allow1. Similarly, a claim can only be amended or withdrawn by amendment of the company tax return within that time limit2.

A claim for payment of a land remediation tax credit must specify the amount claimed, which must be an amount quantified at the time the claim is

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