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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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CTSA: quarterly instalments: early repayment

Introduction

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CTM92500(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Repayments before liability is finally established

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Conditions

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CTM92505(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CTM92090(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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How to deal with Regulation 6 repayments

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Claim before the return has been delivered

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Claim after a return has been delivered

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FA89/S102 and Regulation 9

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CTM92740(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CTM92750(This content has been withheld because of exemptions in the Freedom of Information Act 2000)