CIRD68055 - Land Remediation Relief: Tax Credit: Enquiries into returns
FA01/SCH22/PARA16 (3)
CTA09/S1155 (4)
If HMRC opens an enquiry into a company’s tax return for an accounting period which includes a claim for land remediation tax credit, then no payment need be made until those enquiries are completed.
However, in such circumstances HMRC may make a provisional payment of such amount as it thinks fit.