CTM92500 - Corporation Tax self assessment: quarterly instalments: contents

1. CTM92505

   Legislation
2. CTM92510

   Scope
3. CTM92520

   Large companies
4. CTM92530

   Special cases
5. CTM92550

   Identification of large companies
6. CTM92560

   Due dates - 12 month accounting period
7. CTM92570

   Due dates - 12 months accounting period - examples
8. CTM92580

   Due dates - accounting period less than 12 months
9. CTM92590

   Due dates - accounting period less than 12 months - examples
10. CTM92600

    Amount due at each instalment - formula
11. CTM92610

    Amount due at each instalment - how to calculate ‘n’
12. CTM92640

    Company procedure
13. CTM92650

    Repayment before liability finally established
14. CTM92660

    Debit interest
15. CTM92670

    Credit interest
16. CTM92680

    Quarterly instalment payer' (QIP) signal
17. CTM92690

    SA recorded
18. CTM92710

    Calculating debit and credit interest
19. CTM92730

    Handling interest - examples
20. CTM92740

    Intra-group surrender - legislation
21. CTM92750

    Intra-group surrender excessive instalment payments - procedure
22. CTM92760

    Intra-group surrender excessive instalment payments - examples
23. CTM92770

    Information powers
24. CTM92795

    Very large companies
25. CTM92840

    Non-resident company landlords