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HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CTM20000
  3. CTM22000

ACT collection: contents

This chapter refers to the period prior to 6 April 1999 only as ACT was abolished witheffect from 6 April 1999.

  1. CTM22010
    Introduction
  2. CTM22050
    Return periods
  3. CTM22060
    Contents of returns
  4. CTM22070
    Date payable
  5. CTM22080
    Franked investment income received in a later return period
  6. CTM22085
    FID received in later return period
  7. CTM22090
    Claims
  8. CTM22100
    Franked payments which are not money payments
  9. CTM22110
    Payments of an uncertain nature
  10. CTM22150
    Items included in error
  11. CTM22160
    Franked payments not made in an accounting period
  12. CTM22170
    Franked payments or FID paid not returned
  13. CTM22180
    ACT not paid
  14. CTM22190
    Composite assessments
  15. CTM22200
    Time limits
  16. CTM22210
    Appeals
  17. CTM22220
    Due and payable date - assessments
  18. CTM22250
    Changes in rate of ACT
  19. CTM22260
    Amount of set-off - different rates
  20. CTM22270
    Calculations
  21. CTM22280
    Effect of the provisions
  22. CTM22350
    International headquarters companies - general
  23. CTM22360
    International headquarters companies - assessments
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