Updates: Company Taxation Manual
2025
Distributions: general: contents
Additional page CTM15580 added.
Corporation Tax: relief for expenditure on grassroots sport - CTA10/PART6A
Fixed error with out of sequence page numbering by setting up this page as a contents page and moving its guidance to CTM09501
Close companies: close investment holding companies: liquidation
Clarification provided for companies in administration for the application of s18N(5) CTA 2010
Small profits rate: financial year 2023 onwards: close investment holding companies
Updated to provide clarification of treatment for companies in liquidation and administration.
2024
Corporation Tax: accounting periods: contents
New page CTM01515 covering accounting periods for companies in administration added
Introductory: meaning of ordinary share capital: how “ordinary” shares are distinguished
2nd from last point in the table amended.
Broken links to EM8621, EIM42310 and EIM42320 fixed
CTSA: penalties for late returns: Companies Act extension: examples
Amendments made to Example 1
CTSA: the filing obligation: prescribed form of CT600
CT600N added to table
Distributions: demergers: clearance procedure and returns
Link to CG99998 replaced with 'Contacting Us page on the Capital Gains Network SharePoint site'
Corporation Tax: introduction: basis of charge to CT
Penultimate paragraph updated.
Distributions: general: tax consequences
SAIM5000 link amended so that it take you to the internal page
Corporation Tax: Group relief for carried-forward losses: Restrictions
Restore missing hyperlinks
2023
Corporation Tax: Group relief for carried-forward losses: Restrictions
Clarification on application of s188BE
Introductory: meaning of ordinary share capital: how “ordinary” shares are distinguished
Update changes following review
Update changes following review.
Link in redacted text updated as broken
Corporation Tax self assessment (CTSA): group relief - general: consent to surrender
Second to last paragraph removed and new final paragraph added under subheading 'Contents of notice of consent to surrender'
Income Tax: collection of tax on annual payments: time limits
Update to clarify.
Residence: outward company migration: guidance notes for migrating companies
Minor wording update to the statement for submitting a notice by email.
Residence: outward company migration: guidance notes for migrating companies
Final paragraph under 7) Enquiries amended to remove the telephone number
Corporation tax: restriction on relief for carried-forward losses: contents
guidance on recent legislation regarding an increase of deductions allowance in connection with onerous or impaired leases
adding new section for onerous leases
onerous lease guidance added
2022
CTSA: quarterly instalments: large companies
Updated for the change to the associated company rules from 1 April 2023
CTSA: quarterly instalments: special cases
Updated for the change back to the associated company rules from 1 April 2023
link to new content added
Update changes following review
Close companies: tests: 35% or more voting power held by public
Update, clarification and editorial
Particular topics: company winding up etc.: responsibility of Officer
Update on process
Close companies: loans to participators: release or writing-off of loan or advance
signposted to CTM61560 re liquidations/dissolutions
CTSA: the filing obligation: prescribed form of CT600
Entries for CT600L and CT600M added to the table
Introductory: Meaning of company, profits and income
Clarification of the meaning of body corporate and joint-stock company.
Residence: outward company migration: guidance notes for migrating companies
Amendment re use of email.
Income Tax: Deduction of tax: Eurobonds and deduction of tax
Update changes following review.
Distributions: non-qualifying distributions: receipt of distribution
Update changes following review.
Distributions: general: tax consequences
Update changes following review
Corporation Tax: computation of income: dividends and other distributions received
Spelling error corrected
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company Taxation Manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: update index
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Company taxation manual: recent changes
Page archived – Old legacy update page no longer required.
Groups: group relief: surrendering company not UK resident: outline: periods up to 27 October 2021
Change to confirm that the UK's cross-border group relief legislation has been repealed with effect from 27 October 2021.
2021
Corporation Tax self assessment: Revenue determination: contents
Links to CTM95460 and CTM95470 archived.
CTSA: penalties for late returns: concessionary period
Insert Page archived.
CTSA: penalties for late returns: flat-rate penalties
Page archived.
CTSA: penalties for late returns: concessionary period: operation of
Page archived.
CTSA: penalties for late returns: concessionary period: postal delay during
Page archived.
CTSA: penalties for late returns: concessionary period: 'last business day' rule
Page archived.
CTSA: penalties for late returns: concessionary period: management responsibility
Page archived.
Corporation Tax self assessment: penalties for late returns: contents
Links to CTM94030, CTM94040, CTM94160, CTM94170, CTM94180 & CTM94190 archived
CTSA: Revenue determination: Period for which made
Update changes following review.
CTSA: Revenue determination: Dates payable
Update changes following review.
Update changes following review.
CTSA: Revenue determination: Estimated assessments
Page archived.
CTSA: Revenue determination: Negative amounts
Update changes following review.
CTSA: Revenue determination: Estimated determination
Page archived.
CTSA: Revenue determination: Finality
Page archived.
Corporation Tax self assessment: Revenue determination: contents
Links to CTM95460 and CTM95470 archived.
CTSA: Loans to participators: Claims to relief - General
update changes following review.
CTSA: Revenue determination: What to determine
Page archived.
Corporation Tax self assessment: Revenue determination: contents
Link to CTM95450 archived
CTSA: penalties for late returns: Companies Act extension: Overseas company
Update changes following review.
CTSA: penalties for late returns: further time
Update changes following review.
CTSA: penalties for late returns: reasonable excuse: grounds
Update changes following review.
Update changes following review
CTSA: the filing obligation: unsatisfactory return: action to take
Update changes following review
CTSA: The filing obligation: Amended returns
Update changes following review
CTSA: introduction: computer system
Archiving reason text added.
Page archived
CTSA: introduction: features from CTPF
Archiving reason text added.
Page archived.
CTSA: introduction: glossary of CTPF computer related terms
Archiving reason text added
Page archived.
CTSA: introduction: commencement date
Page archived.
Corporation Tax self assessment: introduction: contents
Links to CTM90110, CTM90120, CTM90160 & CTM90190 archived
CTSA: the filing obligation: filing date: definition
Archiving reason text added.
update changes following review
update changes following review.
update changes following review.
CTSA: the filing obligation: example
Page archived.
Page unarchived.
CTSA: the filing obligation: information about chargeable gains
Page archived.
CTSA: the filing obligation: prescribed form of CT200 (CTPF periods)
Page archived.
CTSA: the filing obligation: returns: signature
Page archived.
CTSA: the filing obligation: amended returns: CTPF
Page archived.
Corporation Tax self assessment: the filing obligation: contents
Links to CTM93010, CTM93130, CTM93150, CTM93170 & CTM93310 archived.
CTSA: the filing obligation: Returns
Update changes following review.
CTSA: introduction: applicable legislation
update changes following review
Corporation Tax self assessment: Glossary of Terms
update changes following review.
Update changes following review
Update changes following review
CTSA: the filing obligation: general
update changes following review.
CTSA: the filing obligation: filing date: definition
update changes following review.
CTSA: the filing obligation: filing date: detail
Update changes following review.
CTSA: the filing obligation: Delivery of return: Must include SA
update change following review
Income Tax: Deduction of tax: Eurobonds and deduction of tax
update changes following review
AIFs: Property authorised investment funds (Property AIFs): contents
update changes following review.
Page archived.
Page archived.
Page archived & links to CTM48881 & CTM48882 archived.
AIFs: Property authorised investment funds (Property AIFs): contents
Archiving reason text added.
Links to CTM48810, CTM48820, CTM48830, CTM48850, CTM48860, CTM48870 & CTM48880 archived
AIFs: Property authorised investment funds (Property AIFs): breaches of conditions: introduction
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
AIFs: Property authorised investment funds: breaches of conditions: contents
Page archived. Links to CTM48871, CTM48872, CTM48873, CTM48874, CTM48875, CTM48876 & CTM48877 archived.
update changes following review
update changes following review.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived. Links to CTM48861, CTM48862, CTM48863, CTM48864, CTM48865, CTM48866 & CTM48867 archived.
Update change following review.
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived. Links to CTM48831, CTM48832, CTM48833, CTM48834, CTM48835, CTM48836, CTM48837, CTM48838, CTM48839, CTM48840, CTM48841, CTM48842 & CTM48843 archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Links to CTM48851, CTM48852, CTM48853, CTM48854, CTM48855, CTM48856, CTM48857 & CTM48858 archived. Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Links to CTM48821, CTM48822, CTM48823, CTM48824, CTM48825, CTM48826 & CTM48827 archived. Page archived.
Archiving reason text added.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived. Links to CTM48811, CTM48812, CTM48813, CTM48814, CTM48815, CTM48816, CTM48817, CTM48818, & CTM48819 archived
Updated to provide information about the temporary extension to the loss carry back rules that apply for accounting periods ending between 1 April 2020 to 31 March 2022.
Corporation Tax: loss-buying: trading activities becoming small or negligible
Updated to provide clarification on whether a trade has become small or negligible as a result of the impact of the COVID-19 pandemic.
Updated to include FA21 changes that enable groups that have ceased to exist for the purposes of Part 7ZA to make a group allowance nomination following a corporate acquisition or demerger.
Updated for Finance Act 2021 amendments for GAAS submission requirements for groups that subject to a acquisition or demerger
Corporation Tax: loss-buying: change in ownership
Amendment for FA21 change that extends the definition of a change in ownership of a company to Chapter 2E Part 14 for acquisitions from 1 April 2021
Corporation Tax: loss buying: change in company ownership
Updated for FA21 amendment that extends the definition of a change in company ownership to Chapter 2E Part 14 CTA10 for acquisitions that take place on or after 1 April 2021.
Corporation Tax: Group relief for carried-forward losses: Restrictions
Updated for FA21 amendment that clarifies when a company can surrender carried-forward losses.
Distributions: impact on Corporation Tax: receipt by UK resident company
Republish to try and push link through to GOV.UK, no content change
Distributions: impact on Corporation Tax: receipt by UK resident company
update changes following review
Close companies: capital payments to settlors: introduction
update changes following review
update changes following review
update changes following review
Close companies: capital payments to settlors: interposition between settlor and trustee
update changes following review
update changes following review
Close companies: capital payments to settlors: associated payments
update changes following review
update changes following review
Close companies: capital payments to settlors: available income
update changes following review
Distributions: impact on Corporation Tax: receipt by UK resident company
update changes following review
update changes following review
Authorised investment funds (AIFs): taxation of funds: introduction
Page archived.
Authorised investment funds (AIFs): taxation of funds: basic rules
Page archived.
Authorised investment funds (AIFs): taxation of funds: capital allowances
Page archived.
Authorised investment funds (AIFs): taxation of funds: management expenses
Page archived.
Authorised investment funds (AIFs): taxation of funds: relief for interest paid
Page archived.
Authorised investment funds (AIFs): taxation of funds: loan relationships rules
Page archived.
Authorised investment funds (AIFs): taxation of funds: derivative contracts
Page archived.
Authorised investment funds (AIFs): taxation of funds: groups (before 1 April 2006)
Page archived.
Authorised investment funds (AIFs): taxation of funds: distributions
Page archived.
Authorised investment funds (AIFs): taxation of funds: dividend distributions
Page archived.
Authorised investment funds (AIFs): taxation of funds: interest distributions
Page archived.
Page archived.
Authorised investment funds (AIFs): taxation of funds: interest distributions - loan relationships
Page archived.
Authorised investment funds (AIFs): taxation of funds: trading or investment
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Authorised investment funds (AIFs): taxation of funds: trading or investment - anti-avoidance
Page archived.
Authorised investment funds (AIFs): taxation of funds: capital gains
Page archived.
Authorised investment funds (AIFs): taxation of funds: groups and group relief claims
Page archived.
Authorised investment funds (AIFs): taxation of funds: contents
Links to CTM48205, CTM48210, CTM48215, CTM48220, CTM48225, CTM48230, CTM48235, CTM48240, CTM48245, CTM48250, CTM48255, CTM48260, CTM48265, CTM48270, CTM48275, CTM48280, CTM48282, CTM48284, CTM48286, CTM48288, CTM48290, CTM48292 & CTM48295 archived.
Authorised investment funds (AIFs): qualified investor schemes: contents
Links to CTM48705, CTM48710, CTM48715, CTM48720, CTM48725 & CTM48730 archived
Authorised investment funds: contents
Links to CTM48100, CTM48150, CTM48200, CTM48400, CTM48500, CTM48550, CTM48600 & CTM48700
Page archived
Page archived
Authorised investment funds (AIFs): qualified investor schemes: introduction
Page archived
Archiving reason text added
Page archived’
Archiving reason text added
Page archived.
Authorised investment funds: taxation of participants within the charge to IT: disposals
Page archived.
Page archived.
Page archived.
Authorised investment funds: taxation of participants within the charge to IT: contents
Links to CTM48555, CTM48560, CTM48565, CTM48570, CTM48575 & CTM48580 archived
Authorised investment funds (AIFs): structure, arrangement and tax status of funds: introduction
Page archived.
Page archived.
Page archived.
Authorised investment funds (AIFs): structure, arrangement and tax status of funds: unit classes
Page archived.
Authorised investment funds (AIFs): structure, arrangement and tax status of funds: equalisation
Page archived.
Page archived.
Page archived.
Page archived.
Authorised investment funds (AIFs): structure, arrangement and tax status of funds: close companies
Page archived.
Authorised investment funds (AIFs): structure, arrangement and tax status of funds: contents
Links to CTM48405, CTM48410, CTM48415, CTM48420, CTM48425, CTM48430, CTM48435, CTM48440 & CTM48445 archived.
Authorised investment funds (AIFs): taxation of funds: capital gains
Archiving reason text added.
Authorised investment funds (AIFs): taxation of funds: groups and group relief claims
Archiving reason text added.
Close companies: loans to participators: release or writing-off of loan or advance
amended to reflect changes to dividend taxation
Authorised investment funds: taxation of participants within the charge to CT: contents
LInks to CTM48505, CTM48510, CTM48515, CTM48520, CTM48525, CTM48530, CTM48535 and CTM48540 archived.
Insert Page archived.
Page archived.
Page archived
Authorised investment funds (AIFs): gross payment of interest distributions: automatic entitlement
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Authorised investment funds (AIFs): gross payment of interest distributions: guidance notes
Page archived.
link to table added
separated lines of text
amended flowchart link added
separated links
New page added CTM61646
New page
accessible table being added
new page added to include accessible description of operation of bed and breakfasting rules
2020
Page archived.
Page archived.
Page archived.
Tax elected funds (TEFs): application process and effects of entry to the TEF regime: contents
Links to CTM48921, CTM48922, CTM48923, CTM48924, CTM48925 and CTM48926 archived.
Tax elected funds (TEFs): tax treatment and distributions made by TEFs: contents
Links to CTM48931, CTM48932, CTM48933 and CTM48934 archived.
Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: contents
Links to CTM48941, CTM48942, CTM48943, CTM48944, CTM48945 and CTM48946 archived.
Tax elected funds (TEFs): provisions for providing tax information to participants: contents
Links to CTM48951, CTM48952, CTM48953, CTM48954, CTM48955 and CTM48956 archived.
Tax elected funds (TEFs) : breaches of conditions : Contents
Links to CTM48961, CTM48962, CTM48963, CTM48964, CTM48965 and CTM48966 archived.
Tax elected funds (TEFs) : leaving the TEF regime : contents
Links to CTM48971 and CTM48972 archived.
Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime: contents
Links to CTM48911, CTM48912, CTM48913, CTM48914, CTM48915 and CTM48916 archived.
Tax elected funds (TEFs): contents
Links to CTM48910, CTM48920, CTM48930, CTM48940, CTM48950, CTM48960 and CTM48970 archived.
Authorised investment funds: taxation of participants within the charge to CT: loan relationships
Page archived.
Page archived.
Page archived.
Page archived.
Tax elected funds (TEFs): introduction and conditions of membership: introduction
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Tax elected funds (TEFs): application process and effects of entry to the TEF regime: introduction
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Tax elected funds (TEFs): tax treatment & distributions made by TEFs: introduction
Page archived.
Page archived.
Page archived.
Page archived.
Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: introduction
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Tax elected funds (TEFs): provisions for providing tax information to participants: introduction
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Tax elected funds (TEFs) : breaches of conditions : introduction
Page archived.
Tax elected funds (TEFs): breaches of conditions: general provisions for breaching a condition
Page archived.
Page archived.
Tax elected funds (TEFs): breaches of conditions: breach of the loan creditor condition
Page archived.
Tax elected funds (TEFs): breaches of conditions: multiple breaches of separate conditions
Page archived.
Tax elected funds (TEFs): breaches of conditions: information requirements
Page archived.
Tax elected funds (TEFs): leaving the TEF regime: issue of termination notices by the TEF or HMRC
Page archived.
Tax elected funds (TEFs): leaving the TEF regime: effects of leaving the TEF regime
Page archived.
Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime: contents
Page archived. Guidance now in the Investment Funds Manual.
‘Page archived’
Corporation Tax self assessment: contents
Links to CTM95000 & CTM95500 archived.
Corporation Tax self-assessment (CTSA): Assessments: Contents
Page archived
Corporation Tax self-assessment (CTSA): Assessments: Normal due date unaffected
‘Page archived’.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - general
‘Page archived’.
‘Page archived’.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - when prohibited
‘Page archived’.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - restrictions on the power to make
‘Page archived’.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - information available
‘Page archived’.
‘Page archived’.
‘Page archived’.
Corporation Tax self-assessment (CTSA): Assessments : Time limit
‘Page archived’.
Corporation Tax self-assessment (CTSA): Assessments: Service of
‘Page archived’.
Page archived. Guidance now in the Investment Funds Manual.
Corporation Tax self-assessment (CTSA): Assessments: Appeals
‘Page archived’.
Page archived. Guidance now in the Investment Funds Manual.
Corporation Tax self-assessment (CTSA): Assessments: Contents
Links to CTM95010, CTM95030, CTM95040, CTM95050, CTM95060, CTM95070, CTM95080, CTM95090, CTM95100, CTM95110 & CTM95130 archived.
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Authorised investment funds (AIFs): genuine diversity of ownership condition (GDO): contents
Page archived. Guidance now in the Investment Funds Manual.
Links to CTM48155 CTM48160 CTM48165 CTM48170 CTM48175.
Pages archived. Guidance now in the Investment Funds Manual.
Corporation Tax self-assessment (CTSA): Discovery determination: General
‘Page archived’.
Corporation Tax self-assessment (CTSA): Discovery determination: Limitations on making
‘Page archived’.
Corporation Tax self-assessment (CTSA): Discovery determination: Restriction on power to make
‘Page archived’.
Corporation Tax self-assessment (CTSA): Discovery determination: Information available
‘Page archived’.
‘Page archived’.
‘Page archived’.
Corporation Tax self-assessment (CTSA): Discovery determination: Time limit
‘Page archived’.
Corporation Tax self-assessment (CTSA): Discovery determination: Appeals
‘Page archived’.
Corporation Tax self-assessment (CTSA): Discovery determination: Contents
‘Page archived’
Authorised investment funds: collective investment schemes: general: types of scheme
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Authorised investment funds: collective investment schemes: general: authorised unit trusts
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance not in the Investment Funds Manual.
Authorised investment funds: collective investment schemes: general: open-ended investment companies
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Authorised investment funds: collective investment schemes: general: unauthorised unit trusts
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Authorised investment funds: collective investment schemes: general: offshore funds
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Authorised investment funds: collective investment schemes: general: unit trust schemes
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Authorised investment funds: collective investment schemes: general: contents
Page archived. Guidance now in the Investment Funds Manual.
Links to CTM48110, CTM48115, CTM48120, CTM48125, CTM48130, CTM48135 & CTM48140 archived.
Page archived. Guidance now in the Investment Funds Manual.
Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments
‘Archiving reason text added’.
Authorised investment funds: collective investment schemes: general: authorised investment funds
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Page archived. Guidance now in the Investment Funds Manual.
Investment trusts: interest distributions: introduction
‘Page archived’.
‘Page archived’.
‘Page archived’.
Investment trusts: interest distributions: notification of interest distributions
‘Page archived’.
Investment trusts: interest distributions: qualifying interest income - general
‘Page archived’.
Investment trusts: interest distributions: qualifying interest income - derivatives
‘Page archived’.
Investment trusts: interest distributions: taxation of companies making interest distributions
‘Page archived’.
Investment trusts: interest distributions: taxation of investors receiving interest distributions
‘Page archived’.
Investment trusts: interest distributions: duty to deduct tax from interest distributions - general
‘Page archived’.
Investment trusts: interest distributions: gross interest distributions - automatic entitlement
‘Page archived’.
‘Page archived’.
‘Page archived’.
‘Page archived’.
Investment trusts: interest distributions: tax vouchers - introduction
‘Page archived’.
‘Page archived’.
‘Page archived’.
‘Page archived’.
‘Page archived’.
Investment trusts: interest distributions: tax vouchers - consolidated tax vouchers
‘Page archived’.
Investment trusts: interest distributions: duty to keep and preserve records
‘Page archived’.
Links to CTM47505, CTM47510, CTM47515, CTM47520, CTM47530, CTM47535, CTM47540, CTM47550, CTM47555, CTM47560, CTM47565, CTM47570, CTM47575, CTM47580, CTM47585, CTM47590, CTM475495, CTM47596 archived
Links to CTM47100, CTM47150, CTM47200, CTM47300, CTM47400 & CTM47500 archived
Investment trusts: interest distributions: contents
Links to CTM47505, CTM47510, CTM47515, CTM47520, CTM47525, CTM47530, CTM47535, CTM47540, CTM47545, CTM47550, CTM47555, CTM47560, CTM47565, CTM47570, CTM47575, CTM47580, CTM47585, CTM47590, CTM47595, CTM47596
‘Page archived’.
‘Archiving reason text added’.
‘Archiving reason text added’.
Investment trusts: Loan relationships, derivatives and management expenses - contents
Links to CTM47305, CTM47315 & CTM47320 archived
Investment trusts: transfer of assets: scheme of reconstruction
‘Page archived’.
Investment trusts: transfer of assets: groups
‘Page archived’.
Investment trusts: transfers of assets: contents
Links to CTM47410 & CTM47420 archived.
Investment trusts: conditions for approval: 15 per cent holding
‘Page archived’.
Investment trusts: conditions for approval: official UK listing
“Page archived”.
Investment trusts: conditions for approval: prohibited distributions
“Page archived”.
Investment trusts: conditions for approval: 15 per cent retention
“Page archived”.
Investment trusts: conditions for approval: contents
Links to CTM205, CTM47210, CTM47212, CTM47215, CTM47220, CTM47225 & CTM47230 archived.
Investment trusts: general: what are they?
Page archived
Investment trusts: general: approved and unapproved
Page archived
Investment Trusts: Approval Procedures
Links to CTM47105 & CTM47110 archived
Links to CTM47155 & CTM47160 archived
Investment trusts: approval procedures: who can approve?
Page archived
Investment trusts: approval procedures: provisional approval
Page archived.
Investment trusts: general: contents
Links to CTM47105 & CTM 47110 archived
Investment trusts: conditions for approval: income
Archiving reason text added
‘Page archived’.
Investment trusts: conditions for approval: residence and close control
‘Page archived’.
Investment trusts: conditions for approval: income: trading profits
‘Page archived’.
Residence: dual resident companies: advice from Head Office
update changes following review
update changes following review
Residence: dual resident companies: reports to Business International
update changes following review
update changes following review
Residence: dual resident companies: reports to Business International
update changes following review
Residence: dual resident companies: advice from Head Office
update changes following review
Residence: dual resident companies: advice from Head Office
update changes following review
Residence: dual resident companies: reports to Business International
update changes following review
Residence: dual resident companies: advice from Head Office
update change following review
update changes following review
update changes following review
Residence: dual resident companies: reports to Business International
update changes following review
update changes following review
Particular topics: transactions in securities: persons affected
update changes following review
Corporation Tax: management expenses: contents
update changes following review
Particular topics: transactions in securities: Introduction
update changes following review
Particular topics: transactions in securities: Corporation Tax advantage
update changes following review
Particular topics: transactions in securities: response to a clearance application
update changes following review
Particular topics: transactions in securities: persons affected
update changes following review
Particular topics: transactions in securities: contents
update changes following review
Particular topics: transactions in securities: condition A
update changes following review
update changes following review
Particular topics: transactions in securities: Income Tax advantage
update changes following review
Particular topics: transactions in securities: condition A
update changes following review
Particular topics: transactions in securities: condition B
update changes following review
Particular topics: transactions in securities: excluded circumstances
update changes following review
Particular topics: transactions in securities: Corporation Tax advantage
update changes following review
Particular topics: transactions in securities: clearances
Update changes following review
Particular topics: transactions in securities: response to a clearance application
update changes following review
update changes following review
Particular topics: transactions in securities: clearance: internal communications
update changes following review
Corporation Tax: management expenses: contents
update changes following review
Particular topics: transactions in securities: definitions
update changes following review
Particular topics: transactions in securities: Income Tax advantage
update changes following review
Particular topics: transactions in securities: 'circumstances’ and relevant consideration
update changes following review
Distributions: general: out of assets in respect of shares
Editorial and clarification.
Corporation Tax: computation of income: dividends and other distributions received
Clarification.
Distributions: stock dividends: introduction
Clarification redraft.
Distributions: general: transfer of assets and liabilities by/to members
Clarification of HMRC view and editorial changes.
Distributions: general: dividends and tax law
Clarification and amplification.
Corporation tax: CT loss reform: commencement: note concerning examples
update changes following review
Income Tax: accounting for tax deducted from interest etc
Correction of references and clarification.
Corporation tax: restriction on relief for carried-forward losses: relevant maxima
Updated to include capital loss restriction
Corporation tax: restriction on relief for carried-forward losses: restricted losses
Updated to include capital loss restriction
Corporation tax: restriction on relief for carried-forward losses: overview of calculation
Updated to include capital loss restriction
Corporation tax: restriction on relief for carried-forward losses: modified total profits
Updated to include capital loss restriction
Updated to include capital loss restriction
Corporation tax: restriction on relief for carried-forward losses: in-year reliefs
Updated to include capital loss restriction
Corporation tax: restriction on relief for carried-forward losses: qualifying profits
Updated to include capital loss restriction
Corporation tax: restriction on relief for carried-forward losses: relevant profits
Updated to include capital loss restriction
Corporation Tax: accounting periods: apportionment
Update and clarification.
Particular topics: company dissolution: distributions in anticipation of dissolution: introduction
Remove obsolete references and update.
CTSA: the filing obligation: general
Guidance on notifying chargeability to CT.
CTSA: quarterly instalments: early repayment
Guidance update to deal with claims due to exceptional circumstances.
Guidance update to include claims in exceptional circumstances
Corporation Tax self assessment: the filing obligation: contents
CTM93255 page added
Particular topics: company winding up etc.: distributions
update changes following review
Residence: non-resident companies: liability to CT
Update.
Residence: non-resident companies: liability to IT
Update and editing.
Update.
Corporation Tax: introduction: IT deducted from income received
Update and editorial.
Corporation Tax self assessment: penalties for late returns: contents
update changes following review
Corporation Tax self-assessment (CTSA): Assessments: Contents
update changes following review
Corporation Tax self assessment: Revenue determination: contents
update changes following review
Corporation Tax self-assessment (CTSA): Discovery determination: Contents
update changes following review
Corporation Tax self assessment (CTSA): group relief - general: contents
update changes following review
Corporation Tax self assessment: Loans to participators: Contents
update changes following review
CTSA: the filing obligation: substitute return forms
update changes following review
update changes following review
CTSA: the filing obligation: correction of return by HMRC
update changes following review
CTSA: the filing obligation: Unsatisfactory return and online filing
update change following review
Corporation Tax self assessment: the filing obligation: contents
update changes following review
Particular bodies: loan and money societies: thrift funds
Update and revision to background.
Corporation Tax self-assessment (CTSA): Discovery Assessments and Determinations General
update changes following review
CTSA: Loans to participators: Claims to relief - Action to take
update changes following review
CTSA: Loans to participators: Claims to relief - Giving effect
update changes following review
CTSA: Loans to participators: Claims to relief - Giving effect -examples
update changes following review
CTSA: Loans to participators: Late payment interest
update changes following review
Corporation Tax self assessment: the filing obligation: contents
update changes following review
Corporation Tax self-assessment (CTSA): Discovery Assessments and Determinations General
update changes following review
Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments
update changes following review
Corporation Tax self-assessment (CTSA): Discovery Assessments and Determinations General
update changes following review
Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments
update changes following review
CTSA: Revenue determination: Dates payable
update changes following review
CTSA: Revenue determination: Superseded by SA
update changes following review
CTSA: Revenue determination: Proceedings for tax started: company makes return
update changes following review
CTSA: Revenue determination: Estimated assessments
update changes following review
CTSA: Revenue determination: Negative amounts
update changes following review
CTSA: Revenue determination: Conclusiveness of amount
update changes following review
CTSA: Revenue determination: What to determine
update changes following review
CTSA: Revenue determination: Estimated determination
update changes following review
CTSA: Revenue determination: Finality
update changes following review
Corporation Tax self-assessment (CTSA): Discovery determination: General
update changes following review
Corporation Tax self assessment (CTSA): group relief - general: Introduction
update changes following review
Corporation Tax self assessment (CTSA): group relief - general: Claim to be made in return
update changes following review
CTSA: Loans to participators: General
update changes following review
CTSA: Loans to participators: Claims to relief - General
update changes following review
CTSA: Loans to participators: Claims to relief - Action to take
update changes following review
CTSA: penalties for late returns: Companies Act extension: Overseas company
update changes following review
CTSA: penalties for late returns: Companies Act extension: examples
update changes following review
Corporation Tax self-assessment (CTSA): Discovery Assessments and Determinations General
update changes following review
Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments
update changes following review
CTSA: Revenue determination: Timing
update changes following review
CTSA: Revenue determination: Period for which made
update changes following review
CTSA: Revenue determination: When of no effect
update changes following review
CTSA: Revenue Determination: Review
update changes following review.
CTSA: Revenue determination: Filing date ascertainable?
update changes following review
CTSA: Revenue determination: partial compliance with notice to deliver
update changes following review.
CTSA: penalties for late returns: Amount of tax unpaid: Surrender of refund
update changes following review
CTSA: Penalties for late returns: Interaction of flat-rate & tax-related penalties
update changes following review.
CTSA: Penalties for late returns: Companies Act extension
update changes following review
CTSA: penalties for late returns: Companies Act extension: examples
update changes following review
CTSA: penalties for late returns: Reasonable excuse
update changes following review
CTSA: penalties for late returns: Determination: Procedure
update changes following review
CTSA: penalties for late returns: Determination: Appeals against
update changes following review
CTSA: penalties for late returns: Determination: postponement provisions not applicable
update changes following review
CTSA: penalties for late returns: More than one tax-related penalty for the same accounting period
update changes following review.
CTSA: penalties for late returns: time limits
update changes following review
Corporation Tax self-assessment (CTSA): Discovery Assessments and Determinations General
update changes following review.
Corporation Tax self-assessment (CTSA): Assessments: Normal due date unaffected
update changes following review
Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments
update changes following review
CTSA: Revenue determination: Power to make
update changes following review
Updated for rate for FY 2020
CTSA: the filing obligation: correction of return by HMRC
update changes following review
CTSA: Penalties for late returns: Other types of penalty
update changes following review
CTSA: Penalties for late returns: Flat and higher rate penalties
update changes following review
CTSA: The filing obligation: Amended returns
update changes following review
CTSA: Penalties for late returns: Amount of tax unpaid
update changes following review
CTSA: the filing obligation: correction of return by HMRC
update changes following review
CTSA: Penalties for late returns: General
update changes following review
CTSA: Penalties for late returns: Exceptions
update changes following review
CTSA: Penalties for late returns: Other types of penalty
update changes following review
CTSA: Penalties for late returns: Flat and higher rate penalties
update changes following review
CTSA: Penalties for late returns: Tax-related penalties
update changes following review
CTSA: Penalties for late returns: Amount of tax unpaid
update changes following review
update changes following review
CTSA: the filing obligation: Delivery of return: interpretations
update changes following review
CTSA: the filing obligation: Delivery of return: Must include SA
update changes following review
CTSA: the filing obligation: prescribed form of CT600
update changes following review
CTSA: The filing obligation: Computations
update changes following review
CTSA: the filing obligation: Computations: in round thousands
update changes following review
CTSA: the filing obligation: Unsatisfactory return and online filing
update changes following review
CTSA: the filing obligation: estimated figures in returns
update changes following review
CTSA: The filing obligation: Amended returns
update changes following review
CTSA: the filing obligation: delivery of return
update changes following review
CTSA: the filing obligation: general
Update changes following review
CTSA: the filing obligation: specified and return periods
update changes following review
CTSA: the filing obligation: filing date: detail
update changes following review
CTSA: the filing obligation: filing date: examples
update changes following review
CTSA: the filing obligation: filing date: Companies Act extension
update changes following review
CTSA: the filing obligation: delivery of return: content
update changes following review
CTSA: the filing obligation: Delivery of return: Must include SA
update changes following review
CTSA: the filing obligation: information about partnership income
update changes following review
CTSA: the filing obligation: prescribed form of CT600
update changes following review
CTSA: the filing obligation: accounts to be delivered
update changes following review
CTSA: the filing obligation: period accounts to cover
update changes following review
CTSA: the filing obligation: Returns
update changes following review
update changes following review
updated heading
Corporation tax self-assessment (CTSA): Claims and elections: Amended return, outside return
update changes following review
Corporation tax self-assessment (CTSA): Claims and elections: Must be made in a return
update changes following review
update changes following review
Corporation tax self-assessment (CTSA): Claims and elections: Time limits
update changes following review
Corporation tax self-assessment (CTSA): Claims and elections: Affecting only one accounting period
update changes following review
Distributions: purchase of own shares: special treatment for unquoted companies
Update contact details
CTSA: introduction: background
Updated for current legislative references
CTSA: introduction: applicable legislation
Removed references to CTPF
CTSA: introduction: differences from ITSA
Updated for current terminology
2019
Clarification and spell correction.
Corporation Tax: computation of income: dividends and other distributions received
Broken hyperlink update
Corporation Tax: management expenses: carry forward and group relief of excess expenses
Updated for loss reform
Amended to a clearer heading
Particular bodies: scientific research associations
Updated contact details for Leicester R&D
Corporation Tax: Group relief for carried-forward losses: General
This amendment advises that group relief for carried-forward losses is restricted where there is a change in ownership of a company.
links to the current procedures for clearances added
Amendment - to clarify who the clearance system is for
amend subpage list
Introduction: abbreviations used
Addition to table
Introduction: abbreviations used
Companies Act added to table
CTSA: the filing obligation: delivery of return
reflects changes to process
CTSA: the filing obligation: filing date: examples
Updated examples
Formatting
CTSA: the filing obligation: delivery of return
Update to take account of on-line filing
CTSA: the filing obligation: Delivery of return: interpretations
Updated to include a company delivering a voluntary return and updated team name.
CTSA: The filing obligation: Amended returns
Updated content -various
formatting
Hyperlink to EM1510 added
CTSA: the filing obligation: delivery of return: content
Removal of TMA reference and other references no longer needed
Updated to add CT Rates for 2019 Main and ring-fenced
CTSA: the filing obligation: filing date: detail
Update of material including updating of dates on the table
Amendment to format
Corporation Tax: trading losses: general: contents
new pages added to contents
Corporation Tax: company reconstructions: contents
new page added to contents
remove surplus £ symbol
Add link to new pages
Link to new guidance added
moved item in contents list
new section added to contents
New section added to contents
Missing text added
Close companies: loans to participators: Insolvent liquidations and dissolutions
old content moved to another page. New content added
new pages added
Corporation tax: targeted anti-avoidance rule: summary
hyperlinks added
Corporation Tax: loss buying: assets transferred between companies: introduction
hyperlink added
Adding carried-forward losses pages
Close companies: tests: specific exceptions
Amended lists to meet GOV.UK requirements - now numeric -appeared as a mixture of numeric and alphabetical on GOV.Uk
amended hyperlink
CTSA: Loans to participators: CTPF - assessment
Page archived
CTSA: Loans to participators: CTPF - claims to relief
Page archived
CTSA: Loans to participators: CTPF - late payment interest
Page archived
CTSA: Loans to participators: CTPF -repayment interest
Page archived
Corporation Tax self assessment: Loans to participators: Contents
Links to 98250, 98255, 98260 and 98265 archived
Particular topics: companies in partnership: introduction
To remove duplication on Gov.uk
Amended link
CTSA: quarterly instalments: due dates: 12 months accounting period: examples
Correct error in example
2018
Consortia: group relief: application of rules
Added missing opening sentence leading to bullet points
CT Rate information updated to 2018 CT rate
Distributions: general: valuations
Amendment to HMRC internal guidance link
minor error in text corrected - controlling 'company' amended to controlling 'director' -reflects legislation
Particular topics: transactions in securities: clearance: internal communications
Change of title from Customer Relation Manager to Customer Compliance Manager
guidance update
guidance update
guidance update
guidance update
Guidance update
Guidance update
Guidance update
guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Corporation Tax self-assessment (CTSA): the payment obligation: Due dates
Complete update of section.
Title change
Corporation Tax self-assessment (CTSA): the payment obligation: late payment interest
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: credit interest
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment interest
Complete update of section.
CTSA: quarterly instalments: scope
Repaired hyperlinks
CTSA: quarterly instalments: identification of large companies
Amendments to reflect changes made as a result of rate unification in FA2015
CTSA: quarterly instalments: debit interest
Layout of the final paragraph amended to make it clearer
CTSA: quarterly instalments: credit interest
hyperlink added and minor grammar changes
CTSA: quarterly instalments: SA recorded
Minor text changes - for example 'Revenue' to HMRC
Corporation Tax self-assessment (CTSA): Discovery Assessments and Determinations General
Complete update to section.
Corporation Tax self-assessment (CTSA): Assessments: Appeals
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments
Complete update to section.
Corporation Tax self-assessment (CTSA): Discovery determination: Restriction on power to make
Complete update of the section.
Groups: group relief: group relief and partnerships
PDF example removed. Now hyperlinked to examples
CTSA: quarterly instalments: very large companies
check typo
CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period
Add hyperlink
CTSA: quarterly instalments: very large companies: due dates: accounting period less than 12 months
Add hyperlinks
CTSA: quarterly instalments: very large companies: bank levy
Add hyperlinks
Guidance update
Guidance update
Guidance update
Guidance Update
guidance update
Guidance update
Income Tax: collection of tax on annual payments: relevant payments not returned
Additional text to show position with DTAs. First change did not work with GOV.UK so trying again
Income Tax: collection of tax on annual payments: relevant payments not returned
Additional paragraph on the obligation to deduct IT. Clarification
Income Tax: collection of tax on annual payments: relevant payments not returned
Additional text to take account of the treatment at INTM413230
Corporation Tax self assessment: group payment arrangements: copy of the guidance notes
Change of contact details
Corporation Tax: change of ownership: Shell Companies: contents
Guidance update
guidance update
Guidance update
guidance update
Corporation Tax: transfer of deductions
guidance update
Corporation Tax: loss-buying: groups of companies
Guidance update
Corporation Tax: loss-buying: contents
added page
Guidance update
added page
Particular topics: company winding up TAAR: condition D
Clarification of language
Clarification of legislation - more detail
Particular topics: company winding up TAAR: condition C: ‘involved with’
Clarification of legislation
Amended to add link to BAI submissions information
redaction of link to submission templates
CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period
no changes required
CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period: examples
no changes required
CTSA: quarterly instalments: very large companies: due dates: accounting period less than 12 months
minor typo corrected
no changes required
CTSA: quarterly instalments: very large companies: amounts due at each instalment: formula
no changes required
CTSA: quarterly instalments: very large companies: bank levy
minor typo corrected
CTSA: quarterly instalments: very large companies: oil and gas companies
no changes required
CTSA: quarterly instalments: very large companies
minor typo corrected
Corporation Tax self assessment: quarterly instalments: contents
added new section on large companies
Corporation Tax self-assessment (CTSA): capital allowances: time limit - extended in enquiry
two dates in examples 1 & 2 corrected.
Groups: group relief: group relief and partnerships
Hyperlink to examples amended to be available in GOV.UK
Corporation Tax: management expenses: investment company - status
archiving reason text added
Corporation Tax: management expenses: investment company - principal part of income
Archiving reason text added
Corporation Tax: management expenses: company status - housing associations
Archiving reason text added
Corporation Tax: management expenses: company status - development corporations
Archiving reason text added
Corporation Tax: management expenses: short interest
Archiving reason text added.
Corporation Tax: management expenses: charity agencies payroll giving scheme
Archiving reason text added.
Corporation Tax: management expenses: redundancy payments
Archiving reason text added.
Corporation Tax: management expenses: restrictive covenants
Archiving reason text added.
Corporation Tax: management expenses: meaning of ‘disbursed’
Archiving reason text added.
Corporation Tax: management expenses: appeals
Archiving reason text added.
Particular bodies: retirement benefits schemes
amended to say registered pension scheme
Groups: group relief: group relief and partnerships
Amendments to reflect legislation including correction to reference in the heading
Corporation Tax: charitable donations relief: formerly charges on income: computation
Page archived
Page archived
Page archived
Page archived
Corporation Tax: charitable donations relief: contents
Links to CTM09020,CTM09080, CTM09090, CTM09100 archived
Links to archived pages removed - CTM 09020, CTM09080, CTM09090, CTM09100
CTSA: penalties for late returns: reasonable excuse: grounds
Contact details amended
Groups: group relief: contingent arrangements
Correction by the removal of incorrectly inserted word 'not'
Corporation Tax: charitable donations relief: contents
References to "formerly charges to income" removed from headings
CTSA: the filing obligation: estimated figures in returns
Legislation references updated to FA07
Corporation Tax: charitable donations relief: introduction
Removes most antiquated references to "charges" and explains how system developed.
Corporation Tax: charitable donations relief: definition of qualifying charitable donations
Updated to reflect legislation
Simplifies and updates
2017
Particular topics: company winding up TAAR: targeted anti-avoidance rule (TAAR)
Clarification of recently published guidance
Particular topics: company winding up TAAR: exclusions
Clarification of guidance
Particular topics: company winding up TAAR: condition D
Clarification of Guidance
Distributions: general: dividend waivers and application of the settlements legislation
Amended broken link to TSEM4225
Particular topics: company winding up TAAR: contents
Contents title amended to Company winding up TAAR
Particular topics: company winding up TAAR: condition C: ‘similar to’
Lower case c amended to C
Particular topics: company winding up TAAR: targeted anti-avoidance rule (TAAR)
New
Particular topics: company winding up etc.: distributions
Adding link to new section CTM36300
Update index to include new chapter
Particular topics: company dissolution: company not dissolved
Duplication of 'not dissolved' removed
removal of duplication from title
Particular topics: company winding up etc.: distributions
Directorate name updated and reference to left hand bar removed
CT&BIT added to 'Technical Help'
Close companies: loans to participators and arrangements conferring benefit on participator: general
changes made to reflect change in rates
Close companies: loans to participators and arrangements conferring benefit on participator: general
amendment to reflect rate changes
CTSA: Revenue determination: Time limit
Change of time from 5 years to three years for making Revenue determination amended by FA 2008 S118.
Corporation Tax self-assessment (CTSA): Discovery determination: Information available
Complete update of section.
Corporation Tax self-assessment (CTSA): Discovery determination: Time limit
Complete update of section.
Corporation Tax self-assessment (CTSA): Discovery determination: CTPF: Direction - reducing amount
Page archived.
Page archived.
Corporation Tax self-assessment (CTSA): Discovery determination: Contents
Links to CTM95590 and CTM95600 removed as archived.
CTSA: quarterly instalments: debit interest
Hyperlink to CTM 92190 added
CTSA: quarterly instalments: 'quarterly instalment payer' (QIP) signal
Inspector changed to officer
Layout of bullets
CTSA: quarterly instalments: calculating debit and credit interest
Minor text changes
CTSA: quarterly instalments: handling interest: examples
Dates written out in full
CTSA: quarterly instalments: intra-group surrender: legislation
Minor text changes
CTSA: quarterly instalments: information powers
Minor text amendments including Regulation abbreviated to REG. 'Officer' replacing 'you'
CTSA: quarterly instalments: early repayment
You amended to officer - Regulation to REG and other minor drafting changes
CTSA: quarterly instalments: amount due at each instalment: formula
Updated as a result of - Rate unification FA2015
CTSA: quarterly instalments: company procedure
changes made as a result of rate unification in FA 2015
CTSA: quarterly instalments: special cases
Changes as a result of the rate unification in FA2015
CTSA: quarterly instalments: due dates: 12 month accounting period
Amendments to reflect changes made as a result of rate unification in FA2015
Amended bullets
CTSA: quarterly instalments: due dates: 12 months accounting period: examples
amendments to reflect changes made as a result of rate unification in FA2015
CTSA: quarterly instalments: due dates: accounting period less than 12 months: examples
Dates changed to text - and small drafting changes
CTSA: quarterly instalments: legislation
changes made as a result of rate unification in FA 2015
changes made as a result of rate unification in FA 2015
CTSA: quarterly instalments: scope
Updated to reflect legislative change - changes made as a result of rate unification in FA 2015
CTSA: quarterly instalments: large companies
changes made as a result of rate unification in FA 2015
Hyperlinks amended
ACT: General: Notes on company law aspects of dividends
Re-direction to CTM 15205
Corporation Tax self-assessment (CTSA): Assessments: Normal due date unaffected
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Agreed figures - CT Pay and File (CTPF) periods
Page archived.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - general
Complete update of section.
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - restrictions on the power to make
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - information available
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments : Time limit
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: CTPF and discovery
Page archived.
Corporation Tax self-assessment (CTSA): Assessments: Contents
Archived pages removed from contents.
Corporation Tax self-assessment (CTSA): the payment obligation: general
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: amounts payable/repayable
Complete update of section.
Title change
Complete update of section.
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment of IT
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: payment of tax credit
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment of CIS25/SC60 tax
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Complete update of section.
Page archived as relating to CT Pay and File.
Page archived as relating to CT Pay and File.
Page archived as relating to CT Pay and File.
Page archived as relating to CT Pay and File.
Page archived as relating to CT Pay and File.
Corporation Tax self-assessment (CTSA): the payment obligation: ACT carry-back - repayment interest
Page archived as relating to CT Pay and File.
Page archived as relating to CT Pay and File.
Page archived as relating to CT Pay and File.
Corporation Tax self-assessment (CTSA): the payment obligation: giving effect to carry-backs
Page archived as relating to CT Pay and File.
Corporation Tax self assessment (CTSA): the payment obligation: contents
Archived pages removed from contents.
Contents
Corporation Tax self assessment (CTSA): group relief - general: Introduction
Removed references to CT Pay and File.
Corporation Tax self assessment (CTSA): group relief - general: Claim to be made in return
References to CT Pay and File removed.
Corporation Tax self assessment (CTSA): group relief - general: amount to be claimed
Reference to legislation updated.
Corporation Tax self assessment (CTSA): group relief - general: surrender of losses
References to legislation updated.
Corporation Tax self assessment (CTSA): group relief - general: simplified arrangement
References to legislation updated.
Corporation Tax self assessment (CTSA): group relief - general: time limit
Reference to CT Pay and File removed. Examples updated.
Corporation Tax self assessment (CTSA): group relief - general: time limit - enquiry cases
Examples updated.
Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims
References to legislation updated.
References to Inland Revenue updated.
Procedure updated.
Corporation Tax: small profits relief: associated company - definition
Amended legislative references
Reference to ICTA removed and paragraph on APs straddling 31 March 2015 or after added
Corporation Tax: small profits relief: risk assessment
Amended text
Corporation Tax self-assessment (CTSA): capital allowances: time limit - extended in enquiry
References to legislation updated.
Corporation Tax self-assessment (CTSA): capital allowances: time limit - HMRC may extend
References to legislation updated.
Page archived.
Corporation Tax self-assessment (CTSA): capital allowances: CT Pay and File (CTPF) - time limit
Page archived.
Page archived.
Amended text and table updated to 2015
Page archived as relating to CT Pay and File procedures.
Page archived.
Page archived.
Corporation Tax self assessment (CTSA): capital allowances: contents
Links to CTM98100, CTM98110, CTM98120, CTM98130, CTM98140 and CTM98150 removed.
Corporation Tax: small profits relief: financial years up to and including 2014: introduction
Updated to take account of the abolition from 2015 of the small profits relief
Corporation Tax: small profits relief: rates, limits & fractions
Text and table updated to 2014
Adds an example of what might be seen as a serious risk to collection of tax.
Adds explanation of what factors to take into account in assessing risk to colletion of tax.
Emphasises need to consider the possibility of recovering tax from another group company or from a controlling director when considering need to seek security.