FPC60050 - Film Tax Relief: Claims: Time limits
FA98/SCH18/PARA83W
Claims to Film Tax Relief (FTR), whether for
may be made, amended or withdrawn up to the first anniversary of the film production company’s filing date for the period in question.
Late claims
The time limit for making claims to FTR may be extended by
agreement with an officer of HMRC.
Where there is a late claim it should be dealt with in
accordance with the guidance at Statement of Practice SP05/01.
While this does not specifically refer to FTR the approach is a
general one that HMRC adopts.
If, having considered the approach outlined there, a late
claim cannot be agreed the case should be a referral to CT&VAT
(Technical) before the claim is refused.
