CTM92150 - Corporation Tax self-assessment (CTSA): the payment obligation: repayment of IT
»Ê¹ÚÌåÓýapp claim for repayment of income tax (IT) must be made in the company’s return or in an amended return. (FA98/SCH18/PARA9 and PARA57)
»Ê¹ÚÌåÓýapp return form does not call for vouchers in support of claims to repayment of IT. You should not ask for vouchers otherwise than in the course of an enquiry into the return.