http://www.legislation.gov.uk/ukpga/2009/4/section/965Corporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01 Part 10Miscellaneous incomeChapter 3Beneficiaries' income from estates in administration<Emphasis>General</Emphasis>Assessments, adjustments and claims after the administration period9651This subsection applies if after the administration period ends it is apparent that a company is liable for corporation tax on estate income for any accounting period for which it previously appeared not to be so liable or to be liable for tax on a lesser amount.2If subsection (1) applies—athe company may be assessed and taxed for the accounting period, andbany relief or additional relief to which the company may be entitled for the accounting period is to be allowed if a claim is made.3This subsection applies if after the administration period ends it is apparent that a company which previously appeared to be liable for corporation tax on estate income for any accounting period is not so liable or is liable for tax on a lesser amount.4If subsection (3) applies—aall necessary adjustments and repayments of corporation tax for the accounting period are to be made, andbif the company has been allowed relief which exceeds the relief that could have been given by reference to the amount actually charged for the accounting period, the excess is to be treated as chargeable for that accounting period under the charge to corporation tax on income.5An assessment or adjustment made for the purposes of this Chapter or a claim made as a result of this Chapter may be made after the end of the period otherwise allowed if it is made on or before the third anniversary of the 31 January following the accounting period in which the administration period ends.