There are a number of claims which may be made in a company tax return (or the relevant supplementary pages), including the following:
- •
utilisation of a company’s own losses
- •
surrender / relief of losses between group companies
- •
claims for capital allowances
- •
claims for research and development tax relief (RDEC or the repayable credit) ― see the R&D tax relief administration, interaction with other reliefs and anti-avoidance guidance note
FA 1998, Sch 18, Pt VII, para 54
Claims may be amended within the normal time limit, which is 12 months following the usual filing date. See the Making amendments to company tax returns guidance note for further details about the process to follow.
Other claims not made on a CT600 (company tax return) include overpayment relief and special relief. These are covered in more detail below.
Note that a consultation on the tax administration framework published in October 2024 may mean that some claims may require supporting information and be subject to more HMRC scrutiny in the future before
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