The full rate of CT should be charged in a Revenue determination made in accordance with FA98/SCH18/PARA36 and 37. But a Revenue determination of not more than £75,000 may be charged at the small companies' rate at the discretion of the Inspector. Any subsequent SA which indicates that small company’s relief or marginal relief is due should be treated as a claim and dealt with as in CTM03670 or CTM03695.
