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HMRC internal manual

Company Taxation Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 19 February 2018, see all updates

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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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