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Commentary

A4.204 Claims procedure—corporation tax

Administration and compliance

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

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