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HMRC internal manual

Company Taxation Manual

Particular bodies: Trade unions: Provident benefits - instalment repayments

When proved payments of provident benefits are set off against franked income, the union can ask for the repayments to be made by instalment.

The union can also do this in some cases when proved payments are set off against unfranked income received when tax has already been deducted, even though they are not completely exempt from CT according to ICTA88/S7 (2). Estimate the amount of CT the union owes on its income and chargeable gains for the accounting period. Limit the repayment to the amount of the estimate.