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HMRC internal manual

Company Taxation Manual

Corporation Tax: small profits relief: financial years up to and including 2014:contents

  1. CTM03505
  2. CTM03510
    Rates, limits & fractions
  3. CTM03520
    The starting rate - financial years 2000 to 2005
  4. CTM03530
    No associated companies - profits not exceeding the lower limit
  5. CTM03540
    No associated companies - profits exceeding the lower limit
  6. CTM03550
    No associated companies - accounting period less than 12 months
  7. CTM03560
    Company with associated companies
  8. CTM03570
    Associated company - definition
  9. CTM03580
    Associated company - main rules of association
  10. CTM03590
    Whether trade or business carried on - decided cases
  11. CTM03591
    Whether trade or business carried on - business compared with trade
  12. CTM03592
    Whether trade or business carried on - investment and holding companies
  13. CTM03600
    Definition of augmented profits
  14. CTM03640
    Accounting period straddling financial year - differing relevant amounts or limits
  15. CTM03650
    Examples - summary
  16. CTM03653
    Example 1
  17. CTM03654
    Example 2
  18. CTM03655
    Example 3
  19. CTM03670
  20. CTM03710
    Associated companies - detailed provisions - introduction
  21. CTM03730
    Control by the same person or persons
  22. CTM03740
    Attribution of rights and powers of nominees
  23. CTM03750
    Attribution of rights and powers of associates
  24. CTM03755
    Attribution of rights and powers of associates - guidance applying to accounting periods ending before 1/4/2011
  25. CTM03760
    ESC C9
  26. CTM03765
    ESC C9 - full text
  27. CTM03770
    Substantial commercial interdependence: contents
  28. CTM03805
    Association through a loan creditor
  29. CTM03810
    Association by holding fixed rate preference shares
  30. CTM03830
    Association through a trustee
  31. CTM03850
    Risk assessment