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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD60050 · Land Remediation Relief

  • CIRD60051 · Acquiring land
  • CIRD60055 · Timing of relief
  • CIRD60060 · Claims
  • CIRD60062 · Late claims
  • CIRD60065 · Real Estate Investments Trusts
  • CIRD60070 · Capital expenditure
  • CIRD60075 · Capital expenditure: The election
  • CIRD60080 · Capital expenditure: Pre commencement expenditure
  • CIRD60085 · Capital expenditure: Capital Allowances
  • CIRD60090 · Capital expenditure: Capital Gains
  • CIRD60100 · Exclusions
  • CIRD61000 · What is "land in a contaminated state"? - contents
  • CIRD62000 · Derelict Land
  • CIRD63000 · Qualifying Land Remediation Expenditure
  • CIRD69000 · Definitions
  • CIRD68000 · Tax Credit
  1. Land Remediation Relief: contents
  2. Land remediation relief: late claims

CIRD60062 | Land remediation relief: late claims

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

HMRC will deal with a late claim for Land Remediation Relief broadly in accordance with the guidance at Statement of Practice SP05/01. While this does not specifically refer to Land Remediation Relief, this is the general HMRC approach.

For further guidance on time limits for claims made by companies, see the Company Taxation Manual at CTM90600 onwards.

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