CTM90600 - Corporation Tax self-assessment (CTSA): Claims and elections: Contents

1. CTM90602

   Introduction
2. CTM90605

   Quantification
3. CTM90610

   Time limits
4. CTM90615

   Mistakes
5. CTM90620

   Categories
6. CTM90625

   Affecting only one accounting period
7. CTM90630

   Affecting more than one accounting period
8. CTM90635

   Amended return, outside return
9. CTM90640

   Must be made in a return
10. CTM90645

    Outside normal time limits
11. CTM90650

    Consequential claims-general principles
12. CTM90655

    Another person’s liability affected
13. CTM90660

    Reduction in overall liability
14. CTM90665

    Consequential claims and elections - deliberate or careless
15. CTM90670

    Relief from double assessment