INTM215450 - Controlled Foreign Companies:
before CTSA
Reliefs: relevant allowances - time limit for claim
For periods preceding self assessment, there are time limits for
claiming relief under ICTA 1988/SCH 26/PARA1(6). The limits are in
TMA70/S43. They are
- within six years from the end of the
accounting period for which the Inspector made the Chapter IV
assessment, or
- before the end of the accounting period
following that in which the Inspector made the assessment,
whichever is the later.
See
INTM211050 for guidance on time limits
for periods of self assessment.
