Chapter 3 AssessmentF1
- 217FPreliminary notices
- 217GRepresentations by the company
- 217HAssessment
- 217IAmendment of company tax return by company
- 217JAmendment of assessment by HMRC
- 217KNo postponement except before assessment is finalised for tax on same profits
- 217LClosure notices: rules relating to period for amendments
- 217MAppeal against assessment
- 217NReview of assessment
- 217PSettling of appeal by agreement
- 217QNo repayment
- 217RExclusion of reliefs, deductions and set-offs
- 217SAssessment otherwise than at UTPP rate: no deduction for excess losses
Annotations
Textual amendments
- F1
Pt. 4A inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)