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HMRC internal manual

Company Taxation Manual

Introduction: abbreviations used

The following abbreviations are used in the Company Taxation manual.

ACT Advance Corporation Tax
CAA Capital Allowances Act
CG/CGT Capital Gains/Capital Gains Tax
COTAX Company Tax (computer) system
CT Corporation Tax
CTSA Corporation Tax self-assessment
CTPF Corporation Tax pay and file
ESC Extra Statutory Concession
FA Finance Act
FID Foreign Income Dividend(s)
Forex Foreign Exchange
FRS Financial Reporting Standards
GAAP Generally accepted accounting practice
ICTA Income & Corporation Taxes Act
IT Income Tax
ITEPA Income Tax (Earnings and Pensions) Act
ITTOIA Income Tax (Trading and Other Income) Act
NIC National Insurance Contributions
NCD Non-corporate distribution(s)
NCDR Non-corporate distribution rate
SA Self-assessment
SSAP Statement of Standard Accounting Practice
SP Statement of Practice
TB Tax Bulletin
TCGA Taxation of Chargeable Gains Act
TIOPA Taxation (International and Other Provisions) Act
TMA Taxes Management Act
UK United Kingdom
VAT Value added tax