Land remediation tax credit—claims and overpayments
A claim for payment of a land remediation tax credit must be made in a company tax return (or amended return) for the accounting period for which the claim is made, within one year of the filing date for that return or by such later time as HMRC may allow1. Similarly, a claim can only be amended or withdrawn by amendment of the company tax return within that time limit2.
A claim for payment of a land remediation tax credit must specify the amount claimed, which must be an amount quantified at the time the claim is made3.
The above also applies to claims for life assurance company tax credits (see D1.521).
The
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Web page updated on 17 Mar 2025 15:58