| CTM98005 |
General |
| CTM98010 |
Claim must be made in return |
| CTM98020 |
Time limit |
| CTM98030 |
Time limit - extended in enquiry |
| CTM98040 |
Time limit - when not extended |
| CTM98050 |
Time limit - HMRC may extend |
| CTM98060 |
Consequential assessments or amendments |
| CTM98100 |
CT Pay and File (CTPF) - claim must be in return |
| CTM98110 |
CT Pay and File (CTPF) - time limit |
| CTM98120 |
CT Pay and File (CTPF) - conditional claims |
| CTM98130 |
CT Pay and File (CTPF) - time limit - HMRC power to extend |
| CTM98140 |
CT Pay and File (CTPF) - time limit - late claims |
| CTM98150 |
CT Pay and File (CTPF) - consequential assessments or amendments |
