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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Income Tax: collection of tax on annual payments: introduction

ITA07/Part15/Chapter15

Chapter 15 holds the provisions for accounting for IT on ITA07/S901 annual payments made by UK resident companies (SAIM9120+). Such payments are described as ‘section 946 payments’.

Form CT61 is provided for use by companies making returns under Chapter 15.