CTM97950 - Corporation Tax self-assessment (CTSA): group relief - Corporation Tax pay & file (CTPF): time limit - claim outside
You should not normally admit claims to group relief made outside the normal time limit.
However, you can consider admitting a late claim if the company:
- for reasons beyond its control,
- could not reasonably have been aware of the need to make the claim before the time limit expired.
Examples of this are when:
- the profits of a company are not determined by the six year point,
and
-
- are determined in a figure higher than could have been foreseen when the conditional claims were made,
or
-
- turn out unforeseeably to be less than expected,
and
-
- and surrendering companies have given consent to surrender losses or other negative amounts that turn out to be surplus to requirements.
- trading losses of a company available to be surrendered by way of group relief,
-
- turn out to be unforeseeably less than expected, so that a claimant company's profits exceed the relief available.
- trading losses turn out unforeseeably to be greater than expected.
In these cases claims outside the statutory time limits may be accepted in order to cover the excess profits or to absorb the surplus losses.
Do not accept as circumstances beyond the company's control:
- a change of mind,
- hindsight showing that a different combination of claims might be advantageous,
- oversight or error, whether on the part of the company or its advisers,
- absence or indisposition of an adviser to the company,
- absence or indisposition of an officer or employee of the company unless,
-
- the absence or illness arose at a critical time which delayed the making of the claim,
- in the case of absence, there was good reason why the person was unavailable at the critical time,
- there was no other person who could have made the claim on behalf of the company within the normal time.
The Board's policy on admitting claims made outside the normal time limit was published in SP11/93, which is now obsolete. A Band B1 Technical, Compliance or Case Manager may extend the time limit on their own authority. However, cases in which it is considered that the late claim should be refused should be submitted to CTIAA (Technical).
