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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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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.