Commentary

D2.242 Time limits for group relief claims—current year and carried forward losses

Corporate tax
Corporate tax | Commentary

D2.242 Time limits for group relief claims—current year and carried forward losses

Corporate tax | Commentary

D2.242 Time limits for group relief claims—current year and carried forward losses

A claim for group relief (current year losses or carried forward losses) may be made or withdrawn at any time up to the latest of the following dates1:

  1.  

    (a)     the first anniversary of the filing date for the tax return of the claimant company for the accounting period for which the claim is made

  2.  

    (b)     30 days after the completion of any HMRC enquiry into the return for that accounting period (except where the enquiry is limited to the group relief claim itself included in an amended return)

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