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Corporation tax time limits

Section Topic Claim etc. Claim to be made within
s307

Plant and Machinery

Industrial Buildings

Disclaimer or Initial Allowances Two years after the end of the accounting period for which the claim arises
s308 Excess Case V Capital Allowances Against other profits of same accounting period or preceding accounting period Two yearsafter the end of the accounting period in which the excess arises
 s83 Excess management expenses of investment companies Against franked investment income of same accounting period Two years after the end of the accounting period in which the excess arises
 s396 Trading losses Against other profits of same accounting period or preceding accounting period Two yearsafter the end of the accounting period in which the loss is incurred
 s399 Case V losses Against other Case V income of preceding accounting period Two yearsafter the end of the accounting period in which the loss is incurred
 s429 Group Relief and Consortium Relief For surrender of trading losses and other amounts eligible for relief Two years from the end of the accounting period of the surrendering company
 s882 New Companies Advise Inspector of commencement etc. Within thirty days of commencement
 s883 Liability to Corporation Tax Notification to Inspector Twelve months from end of accounting period