Enter costs to get Land Remediation Relief in Corporation Tax
Land Remediation Relief is a Corporation Tax relief. A deduction of 100% and an additional 50% are available for qualifying expenditure incurred by companies that have acquired and cleaned up contaminated land.
- Go toAccounts, thenCapital Allowances.
- Under Expenditure, enter the figure forLand Remediation Enhanced Expenditure.
Corporation Tax will bring the amount over to Box 685 'Land remediation enhanced expenditure' of the CT600 Company Tax Return.