COM154058 - CT Pay and File: automatic and non-automatic repayments: early repayment - responsible office: legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section	Explanation
10(3) ICTA 1988	After the CTPF material dates (Word 56KB) / CTSA material dates (Word 61KB) for the AP, a company may claim repayment of CT it believes it has overpaid. The claim must be made either before an assessment is made or before one has become final.
10(4) ICTA 1988	If a caseworker does not wish to accept a claim the company may refer it to the Tribunal for determination.
10(5) ICTA 1988	A claim may be made in conjunction with an appeal against an assessment. The claim can only apply to tax paid before the assessment was made.
55(3) TMA 1970	Application to postpone collection of tax made in conjunction with an appeal against an assessment.
55(4) TMA 1970	Application to vary the amount of tax postponed.