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CIRD20150 | Reinvestment relief: general matters and conditions to be satisfied: form of claim

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

This paragraph requires a claim to reinvestment relief to specify:

  • the old assets to which the claim relates,

  • the expenditure on other assets leading to the deferral in relation to each old asset, and

  • the amount of relief claimed in relation to that asset.

Otherwise, the general procedural rules for CT claims (Part VII of FA98/SCH18) apply including the four-year time limit in FA98/SCH18/PARA55 (see CTM90610).

See CIRD20015 for the procedure whereby a company may make a provisional declaration of entitlement to relief, similar to that for CG roll-over relief.