CTM90640 | Corporation tax self-assessment (CTSA): Claims and elections: Must be made in a return
From HM Revenue & Customs · Company Taxation Manual
A company cannot make certain claims before it delivers its return for the period to which the claim relates (). These claims are:
repayments of IT under
repayments of IT due to exemptions from IT under the CT Acts,
investment relief under the corporate venturing scheme.
There are exceptions to this requirement under FA98/SCH18/PARA9(2A)&(2B), which mirror those provided for at FA98/SCH18/PARA57(1B)&(1C), see .