VCM49400 - VC loss relief: companies: time limit for claims

ICTA88/S573 (2)

Claims under ICTA88/S573 for relief, either against the income of the accounting period in which the loss was incurred, or against earlier accounting periods should be made within two years from the end of the accounting period in which the loss was incurred. CT&VAT (Technical) deal with any difficulties concerning claims to relief and late claims, see VCM45020.