This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Recovery of CT from shareholders: recovery by shareholder from company

TCGA92/S189 (4)

A shareholder who pays tax under this section is entitled to recover that amount from the company. For accounting periods ended after 30 September 1993 interest under TMA70/S87A may also have been paid and can be recovered by the shareholder.