CTM97055 - Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims

FA98/SCH18/PARA74 (2) lets HMRC extend the time limit for making and withdrawing group relief claims.

SP5/01 explains how HMRC exercises its existing discretion to admit late claims under CTSA.

See:

• CTM97060 for the text of SP5/01
• CTM97065 for more guidance on late claims.