COM125100 - Repayments / reallocations: non automatic repayments: repayment of income tax - responsible office
APs ending on or after 1 October 1993
Companies, including non-resident companies trading through a UK branch or agency, may claim repayment before determination of the liability for the relevant AP.
The company must make the claim
- For a CT Pay and File AP in
-
- Section 8 of the return form CT200
Or
-
- A form CT201 or amended return form
- For a CTSA AP in
-
- Section 7 of the return form CT600 (Version 1) or Box 142 of the CT 600 (Version 2)
Or
-
- An amended return form
Notes:
| 1. | You can use Function DSET to create the relevant posting on the AP record(s) and Function DIRR to process the repayment |
| 2. | Repayment interest may be payable |
Disputed claims to income tax repayments on appeal can be reviewed. If the company does not agree with the outcome of the review it can refer the matter to the Tribunal (Word 34KB). For more information see AP (Assessment Procedures) Manual at AP3380.
For a list of forms relevant to this subject, see COM125101.
For legislation applying to this subject, see COM125102.
