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C6: Corporation tax claims

Claim to avoid double taxation

 

"(1)     A company which believes it has been assessed to tax more than once for the same cause and for the same accounting period may make a claim for relief—

(a)     by notice in writing,

(b)     given to the Board.

(2)     If on a claim being made the Board are satisfied that the company has been assessed to tax more than once for the same cause and for the same accounting period, they shall amend the assessment or assessments concerned, or give relief by way of discharge or repayment of tax or otherwise, so as to eliminate the double charge.

(3)     An appeal may be brought against the Board's decision on a claim for relief under this paragraph." (FA 1998, Sch 18, para 50)

See further C4: Income tax claims

Claim to avoid double taxation

No claim for exemption from income tax to be made before company tax return delivered

 

"(1)     No claim to which this paragraph applies may be made by a company before it delivers a company tax return for the period to which the claim relates.

(2)     This paragraph applies to a claim by a company for any repayment of income tax called for by virtue of—

(a)     section 3 of the Corporation Tax Act 2009 (exclusion of income tax charge in case of UK resident company or income within chargeable profits for corporation tax), or

(b)     exemptions from income tax conferred by the Corporation Tax Acts.

This is subject to sub-paragraphs (2A) and (2B)." (FA 1998, Sch 18, para 9(1) - (2))

Excluded claims

"(2A)     This paragraph does not apply to a claim by a company for repayment of income tax treated as having been paid by virtue of—

(a)     section 471 of the Corporation Tax Act 2010 (gifts qualifying for gift aid relief: charitable companies),

(b)     section 475 of that Act (gifts qualifying for gift aid relief: eligible bodies), or

(c)     section 661D of that Act (gifts qualifying for gift aid relief: community amateur sports clubs).

 

(2B)     This paragraph also does not apply to a claim by a company for repayment of income tax deducted at source from income which is exempt from tax by virtue of—

(a)     section 486 of the Corporation Tax Act 2010 (investment income and non-trading profits from loan relationships),

(b)     section 487 of that Act (public revenue dividends),

(c)     section 488 of that Act (certain miscellaneous income),

(d)     section 489 of that Act (income from estates in administration), or

(e)     section 664 of that Act (interest and gift aid income: community amateur sports clubs)." (FA 1998, Sch 18, para 9(2A) - (2B))

No claim for exemption from income tax to be made before company tax return delivered

No claim for corporate venturing scheme investment relief before company tax return delivered

"(1)     No claim to which this paragraph applies may be made by a company before it delivers a company tax return for the period to which the claim relates.

[...]

(4)     This paragraph applies to a claim by a company for relief under Part V of Schedule 15 to the Finance Act 2000 (corporate venturing scheme: investment relief)"  (FA 1998, Sch 18, para 9(1) and (4)).

No claim for corporate venturing scheme investment relief before company tax return delivered

Group relief claim

See FA 1998, Sch 18, paras 66 - 77A.

Capital allowances claim

See FA 1998, Sch 18, paras 78 - 83ZA.

Group relief claim
Capital allowances claim

R&D claims

See FA 1998, Sch 18, paras 83A - 83E.

R&D claims

Land remediation claims

See FA 1998, Sch 18, paras 83G - 83K.

Land remediation claims

Film and arts reliefs etc.

See FA 1998, Sch 18, paras 83S - 83W.

Film and arts reliefs etc.

Unrestricted losses claims

See FA 1998, Sch 18, paras 83Y - 83YC.

Unrestricted losses claims
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