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 HMRC at

The Board of HM Revenue & Customs
Business International, Outward Investment team
3rd Floor
100 Parliament Street
London SW1A 2BQ