CTM97400 - Corporation Tax self assessment: group payment arrangements: contents

1. CTM97405

   Introduction
2. CTM97410

   Administration
3. CTM97420

   Companies eligible
4. CTM97430

   Copy of the contract
5. CTM97440

   Copy of the guidance notes
6. CTM97450

   Pre-acceptance checks
7. CTM97460

   Accounting periods & group payment periods
8. CTM97470

   Newly acquired company - example
9. CTM97480

   Short accounting period - example
10. CTM97490

    Payment of tax
11. CTM97500

    Closing date
12. CTM97510

    Overpayment
13. CTM97520

    Rolling forward
14. CTM97530

    Removal by agreement
15. CTM97540

    Removal by contract
16. CTM97550

    Participating companies list
17. CTM97560

    Apportion payments at closure
18. CTM97570

    Late filing penalties
19. CTM97580

    Termination - Clause 18
20. CTM97590

    Termination - Clause 19