CTM98120 | Corporation Tax self-assessment (CTSA): capital allowances: CT Pay and File (CTPF) - conditional claims

CAA90/SCHA1/PARA6 & PARA9

If the assessment for the accounting period of claim has not become final at the six-year point the company has a further three months in which to make a ‘conditional claim’. The conditional element of the claim must only relate to matters relevant to the determination of the company’s CT assessment for the accounting period.