CTM90665 - Corporation tax self-assessment (CTSA): Claims and elections: Consequential claims and elections - deliberate or careless
FA98/SCH18/PARA65 (1) and (2) provide that when you make an assessment on a company where a loss of tax is involved as a result of deliberate or careless conduct it can make additional claims. It cannot make additional elections.
»Ê¹ÚÌåÓýapp only claims it can make are those that can be given effect in that assessment. »Ê¹ÚÌåÓýappy must therefore be made before you issue the assessment or in the appeal period.