CTM92000 - Corporation Tax self assessment (CTSA): the payment obligation: contents

1. CTM92005

   General
2. CTM92010

   Due dates
3. CTM92030

   Amounts payable/repayable
4. CTM92090

   Repayment before liability finally established
5. CTM92110

   Repayment before liability finally established - open appeal
6. CTM92150

   Repayment of IT
7. CTM92160

   Payment of tax credit
8. CTM92170

   Repayment of CIS25/SC60 tax
9. CTM92180

   Late payment interest
10. CTM92190

    Late payment interest - tax deductible
11. CTM92200

    Interest revision for unremittable overseas income or gains
12. CTM92240

    Carry-back of trading losses or non-trading deficit - late payment interest
13. CTM92250

    Carry-back of trading losses or non-trading deficit - late payment interest - summary of examples
14. CTM92251

    Carry-back of trading losses or non-trading deficit - late payment interest - example 1
15. CTM92252

    Carry-back of trading losses or non-trading deficit - late payment interest - example 2
16. CTM92253

    Carry-back of trading losses or non-trading deficit - late payment interest - example 3
17. CTM92254

    Carry-back of trading losses or non-trading deficit - late payment interest - example 4
18. CTM92290

    Credit interest
19. CTM92310

    Repayment interest
20. CTM92320

    Credit interest and repayment interest are taxable
21. CTM92360

    Carry-back of trading losses or non-trading deficit - repayment interest
22. CTM92440

    Repayment - intra-group surrender - CTA2010/S963
23. CTM92460

    Repayment - intra-group surrender - joint notice
24. CTM92480

    Payment for surrendered tax refund