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Chapter 3 AssessmentF1

  1. 217FPreliminary notices
  2. 217GRepresentations by the company
  3. 217HAssessment
  4. 217IAmendment of company tax return by company
  5. 217JAmendment of assessment by HMRC
  6. 217KNo postponement except before assessment is finalised for tax on same profits
  7. 217LClosure notices: rules relating to period for amendments
  8. 217MAppeal against assessment
  9. 217NReview of assessment
  10. 217PSettling of appeal by agreement
  11. 217QNo repayment
  12. 217RExclusion of reliefs, deductions and set-offs
  13. 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)