INTM215440 - Controlled Foreign Companies: before CTSA

Reliefs: relevant allowances - form of claim

There is no prescribed form in which a claim under ICTA88/SCH26/PARA1 is to be made.

For periods preceding self assessment the company should make the claim to the Inspector in writing. The claim should state: the name of the claimant company

• the accounting period
• date of issue and reference number of the assessment against which relief is claimed
• the type of each relevant allowance and
• the amount of that allowance claimed.

The claim may be for an allowance which the company could have, but has not yet, claimed. If so, a claim under the relevant section of the Act should come with the relief claim. For group relief, the Inspector also needs the consent of the surrendering company.

See INTM211060 for guidance on claims for periods of self assessment.