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.