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HMRC internal manual

Claimant Compliance Manual

Liaison: Internal Links - Corporation Tax Self Assessment (CTSA)

You may come across references to CTSA during the course of your examination because:

  • if the employer is a company, it will make CTSA returns
  • if the customer(s) is a director of a company s/he may refer to making CTSA returns.

But there are no links between NTC and CTSA, the links are with EC for employers (cross-reference CCM3050) and with SA for directors (cross-reference CCM3070 and CCM3080) who are required to make SA returns. It is unlikely therefore that you will have any intelligence to pass on to CTSA but if, exceptionally, you do, you should refer it to the CCRO.