Previous questions have been posted as to whether tax relief can be claimed on goodwill post 01 April 2002, but if you are able to, what is the correct procedure? Is there a standard form, or is it an amendment to the CT Return or a straight forward letter requesting a CT refund? Thanks
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Do you mean allowable amortisation of goodwill has been inadvertently added back in a company's CT computations, and it now wants to correct that error?
Then an amended return or Overpayment Relief claim
If you are still within the time limits for an amended return, then that can be used as a route to correct the overall liability for the applicable Accounting Periods. For APs outside that time limit, the alternative option available is an Overpayment Relief claim, which will only enable a claim for the four prior years and as a formal written claim, it is subject tot specific HMRC requirements as to format and contents, including a signed declaration by the company claimant. Some pro forma claims are available on the internet, but it can be by a letter as long as it contains the necessary declarations etc. http://www.hmrc.gov.uk/manuals/sacmanual/sacm12150.htm