Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Company Taxation Manual

Income Tax: collection of tax on annual payments: contents of returns

ITA07/S949

The return under Chapter 15 has to show:

  • the amount of the section 946 payments made by the company in the return period, and
  • the IT in respect of those payments for which the company is accountable.