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HMRC internal manual

Company Taxation Manual

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)

(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)

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

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

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

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

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How to deal with REG6 repayments

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Claim before the return has been delivered

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

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

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

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

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

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

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Claim after a return has been delivered

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

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

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

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

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

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

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

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

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

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FA89/S102 and REG9

(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)