Company tax returns ― making claims

Produced by Tolley

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Company tax returns ― making claims
  • Overpayment relief claims
  • Exclusions ― where overpayment relief claim cannot be made
  • Form of overpayment claim
  • Special relief claims
  • Capital allowances claims
  • Format of claims not made in a return

Company tax returns ― making claims

There are a number of claims which may be made in a company tax return (or the relevant supplementary pages), including the following:

  1. utilisation of a company’s own losses

  2. surrender / relief of losses between group companies

  3. claims for capital allowances

  4. 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, Part 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 include overpayment relief and special relief. These are covered in more detail below.

Overpayment relief claims

Essentially, overpayment relief provides a mechanism for amending errors or mistakes made in a tax return for a particular accounting period. A claim for overpayment relief can be made where a company has paid, or been assessed for, corporation tax which it believes is not due.

The claim must be made to HMRC within four years of the end of the relevant period for the repayment or discharge of tax. If a claim is refused, an appeal may be made in writing to the tribunal within 30 days of the notice of refusal.

Exclusions ― where overpayment relief claim cannot be made

The situations where an overpayment claim cannot be accepted are as follows:

  1. the mistake is in or is

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