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CTM92160 | Corporation Tax self-assessment (CTSA): the payment obligation: payment of tax credit

From HM Revenue & Customs · Company Taxation Manual

Claims to payments of tax credit must be made in the company’s return or in an amended return.

This applies whenever a company makes a claim to payment of tax credit, for example, where a wholly or partly exempt company claims under ().

Note that this only applies when:

  • the company is wholly exempt or

  • only chargeable on trading income and

  • the tax credit is one in respect of which the company could claim a payment on account under ICTA88/SCH19AB (pension business). ( and PARA57).

You should not normally call for vouchers in support of the claim.