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HMRC internal manual

Company Taxation Manual

CTSA: introduction: layout of guidance

The guidance material at CTM90000 onwards covers both CTSAand CTPF provisions. It:

  • corresponds broadly to the ‘law and practice’ material on CTPF,
  • does not cover CTSA enquiry provisions or procedures, for which see the Enquiry Handbook,
  • does not cover COTAX, or provide low-level procedural guidance. For this, see the On-line COTAX Manual (COM).