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HMRC internal manual

Company Taxation Manual

Introduction: feedback and technical guidance

Where to send feedback

If you have a comment or suggestion about the CTM, please email the editor, Victor Baker.

Improving the CTM

The authors of the CTM are mostly specialists within CTIS. Our aim is to give you clear and comprehensive guidance about company taxation. We want to keep the CTM up to date and improve it. To do this we need your help.

When you are using the CTM there will be times when it doesn’t give you what you want or it could be improved. For example:

  • Something is out of date or you think it is just plain wrong.
  • Something you need is missing altogether.
  • The formatting is unhelpful or the language does not meet our diversity standards.
  • A search gives you unexpected results or you can’t find pages you know are there.
  • You find typos and incorrect or broken links.

When that happens please don’t just complain to yourself. Instead please email me.

Please also email me if you have suggestions for improving the structure, content and presentation of the CTM.

Thanks in advance for your help.

Victor Baker, Editor.

Technical guidance

Further information about technical guidance within CTIS is available on the CT and BIT Technical Guidance page.