INTM215530 - Controlled Foreign Companies: before CTSA

Losses: pre-direction losses - form of claim

There is no prescribed HM Revenue & Customs form on which to make a claim. For periods preceding self assessment the claim should be made in writing to the Board of HM Revenue & Customs at

The Board of HM Revenue & Customs

CT & VAT, International CT

3rd Floor

100 Parliament Street

London SW1A 2BQ