DMBM405600 - Interest: Interest Review Unit (IRU): Corporation Tax (CT): Contents
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DMBM405610Corporation Tax - general background
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DMBM405620Corporation Tax Assessments (CTA) pre 1 October 1993
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DMBM405630Corporation Tax Pay and File (CTPF) 1 October 1993 to 1 July 1999
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DMBM405640Corporation Tax Self Assessments (CTSA) 1 July 1999 onwards
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DMBM405650CTSA Group Payment Assessment
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DMBM405660CTSA Quarterly Instalment Payments (QIPs)
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DMBM405670CTSA Negative credit interest
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DMBM405680CTSA Surrender of company tax refund within a group
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DMBM405690Carry back
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DMBM405700Section 419 ICTA 1998 assessing