Claims made by companies must be of a quantifiable amount, submitted in writing and generally but not exclusively included in the corporation tax return1. Some claims can only be made in the tax return, including those for group relief, capital allowances, first year tax credits, research and development tax credits and certain claims for creative industries tax relief2, as well as certain claims to income tax repayments and
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 15:34