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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporation Tax self assessment (CTSA): the payment obligation: contents

  1. CTM92005
    General
  2. CTM92010
    Due dates
  3. CTM92030
    Collectible amounts
  4. CTM92090
    Repayment before liability finally established - CTSA
  5. CTM92100
    Repayment before liability finally established - CT Pay and File (CTPF)
  6. CTM92110
    Repayment before liability finally established - open appeal
  7. CTM92150
    Repayment of IT
  8. CTM92160
    Payment of tax credit
  9. CTM92170
    Repayment of CIS25/SC60 tax
  10. CTM92180
    Late payment interest
  11. CTM92190
    Late payment interest - tax deductible
  12. CTM92200
    Interest revision for unremittable overseas income or gains
  13. CTM92220
    ACT carry-back - late payment interest
  14. CTM92240
    Carry-back of trading losses or non-trading deficit - late payment interest
  15. CTM92250
    Carry-back of trading losses or non-trading deficit - late payment interest - summary of examples
  16. CTM92251
    Carry-back of trading losses or non-trading deficit - late payment interest - example 1
  17. CTM92252
    Carry-back of trading losses or non-trading deficit - late payment interest - example 2
  18. CTM92253
    Carry-back of trading losses or non-trading deficit - late payment interest - example 3
  19. CTM92254
    Carry-back of trading losses or non-trading deficit - late payment interest - example 4
  20. CTM92255
    Carry-back of trading losses or non-trading deficit - late payment interest - example 5
  21. CTM92256
    Carry-back of trading losses or non-trading deficit - late payment interest - example 6
  22. CTM92270
    Displaced ACT carried back - late payment interest
  23. CTM92290
    Credit interest
  24. CTM92310
    Repayment interest
  25. CTM92320
    Credit interest and repayment interest are taxable
  26. CTM92340
    ACT carry-back - repayment interest
  27. CTM92360
    Carry-back of trading losses or non-trading deficit - repayment interest
  28. CTM92380
    Trading loss carry-back - ICTA88/S242 - repayment interest
  29. CTM92400
    Displaced ACT carried back - repayment interest
  30. CTM92420
    Giving effect to carry-backs
  31. CTM92440
    Repayment - intra-group surrender - FA89/S102
  32. CTM92460
    Repayment - intra-group surrender - joint notice
  33. CTM92480
    Payment for surrendered tax refund