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HMRC internal manual

Company Taxation Manual

Updates: Company Taxation Manual

2016

published amendments

Particular topics: transactions in securities: contents
Added CTM36870
Added CTM36823
Added CTM36822
CTM38622 added
Particular topics: transactions in securities: counteraction: introduction
Changed page to 'Counteraction: introduction'
Particular topics: transactions in securities: clearance: internal communications
Changed page to 'Clearance: internal communications'
Particular topics: transactions in securities: examples of common circumstances where clearance will be given
Changed page to 'Examples of common circumstances where clearance will be given'.
Particular topics: transactions in securities: response to a clearance application
Changed page to 'Response to clearances'
Particular topics: transactions in securities: clearances
Changed page to 'Clearances'
Particular topics: transactions in securities: corporation tax advantage
Changed page to 'Corporation tax advantages'
Particular topics: transactions in securities: excluded circumstances
Changed page to 'Excluded circumstances'
Particular topics: transactions in securities: personal representatives
Changed page to 'Personal representatives'.
Particular topics: transactions in securities: 'circumstances’ and relevant consideration
Added hyperlinks
Updated title
Updated guidance
Particular topics: transactions in securities: definitions: securities and transaction in securities
Amended table
Amended formatting
Amended table
Amended formatting.
Page changed to definitions of securities and transactions in securities.
Particular topics: transactions in securities: definition: income tax advantage
Amended hyperlink
Updated guidance
Particular topics: transactions in securities: Introduction
Updated hyperlinks
Updated guidance

published amendments

Particular topics: companies in partnership: transfer of relief between companies and partnerships
Updated guidance.
Particular topics: companies in partnership: British Venture Capital Association statement and guidelines
Updated guidance
Particular topics: companies in partnership: investment partnerships: procedures for
Updated guidance.
Particular topics: companies in partnership: investment partnerships
Updated guidance.
Particular topics: companies in partnership: limited and limited liability partnerships
Updated hyperlink
Edited hyperlink
Updated guidance
Particular topics: companies in partnership : interest paid etc
Updated guidance
Particular topics: companies in partnership: loan relationships etc
Amended link
Updated guidance
Particular topics: companies in partnership: different classes of partner
Updated guidance
Particular topics: companies in partnership: computation of profits and losses
Updated guidance
Particular topics: companies in partnership: introduction
Updated guidance
Particular topics: transactions in securities: Introduction
Redacted text. Added hyperlink.
Particular topics: transactions in securities: corporation tax advantage
Redacted text. Added hyperlink.
Particular topics: transactions in securities: clearances
Redacted text.
Particular topics: transactions in securities: response to a clearance application
Amended redacted text.
Particular topics: transactions in securities: clearance: internal communications
Amended redaction.
Particular topics: company dissolution: company not dissolved
Updated guidance.
Particular topics: company dissolution: ESCC16: already dissolved
Updated guidance
Particular topics: company dissolution: distributions
Amended guidance
Particular topics: company dissolution: loans to participators
Amended guidance
Particular topics: company dissolution: distributions in anticipation of dissolution: introduction
Amended title
Updated guidance
Particular topics: company winding up etc.: receiver appointed on behalf of debenture holders
Amended punctuation.
Particular topics: company winding up etc.: assessments under appeal or enquiry
Updated guidance
Particular topics: company winding up etc.: investment of surplus funds by the Department for Business, Innovation and Skills
Updated guidance
Particular topics: company winding up etc.: review office
Updated guidance
Particular topics: company winding up etc.: responsibility of Officer
Amended punctuation.
Particular topics: company winding up etc.: distributions
Updated guidance
Particular topics: company winding up etc.: beneficial ownership of shares
Updated guidance
Particular topics: company winding up etc.: accounting periods
Updated guidance
Particular topics: company winding up etc.: profits chargeable
Updated guidance
Particular topics: company winding up etc.: unincorporated associations
Updated guidance
Particular topics: company winding up etc.: introduction
Updated guidance
Particular topics: transactions in securities: submissions to Clearance & Counteraction Team
Amended links
Changed page to 'Submissions to Clearance & Counteraction Team'.
Particular topics: transactions in securities: identification of cases
Changed page to 'Identification of cases'.

published amendments

Transactions between dealing and non-dealing associated companies
Updated guidance.
Particular topics: rent factoring: repeal of rent factoring legislation from 6 June 2006
Changed CTISA to CTIS.
Updated guidance
Particular topics: dividend-stripping: repeal of ICT88/S736
Updated guidance.

published amendments

Particular topics: transactions in securities: definitions: securities and transaction in securities
Amended table
Amended table
Edited table
Amended table
Amended table
Amended table
Amended table
Particular topics: transactions in securities: corporation tax advantage
Removed italics.
removed italics
Removed italics
Particular topics: transactions in securities: condition A
Removed bold
Amended formating
~Amended formating
Particular topics: transactions in securities: clearances
amended link
Amended link
Amended the link
Particular topics: transactions in securities: definition: income tax advantage
Amended formatting
Amended formating
Amended formating
amended formatting
Particular topics: transactions in securities: submissions to Clearance & Counteraction Team
Updated email address
Particular topics: transactions in securities: clearance: internal communications
Amended formating
Particular topics: transactions in securities: response to a clearance application
Amended formating
Particular topics: transactions in securities: condition B
Removed italics

published amendments

Particular bodies: health service bodies: repayment claims
Updated guidance
Particular bodies: health service bodies: IT deducted from payments received
Updated guidance
Particular bodies: health service bodies: introduction
Updated guidance.
Particular bodies: registered societies: agricultural and fishing co-operatives treated as registered societies
Updated guidance
Particular bodies: registered societies: allotment and garden societies
Updated guidance.
Particular bodies: registered societies: carrying on trade - allowable deductions
Updated guidance
Updated guidance
Particular bodies: registered societies: carrying on trade - fines and fees received
Updated guidance
Particular bodies: registered societies: carrying on trade - collective assurances
Updated guidance
Particular bodies: registered societies: financial compensation
Updated guidance
Particular bodies: registered societies: conversion to a Companies Act company
Updated guidance
Particular bodies: registered societies: assets transferred to another society
Updated guidance
Particular bodies: registered societies: relief for losses carried forward
Updated guidance
Particular bodies: registered societies: accounting periods of retail co-operative
Updated guidance
Particular bodies: registered societies: payment of share and loan interest and other payments: treatment of recipient
Updated guidance
Particular bodies: registered societies: returns of gross payments
Updated guidance.
Particular bodies: registered societies: share and loan interest paid: the society
Updated guidance.
Particular bodies: registered societies: background and types of society
Amended title
Particular bodies: registered societies: carrying on trade - dividends etc
Updated guidance
Particular bodies: registered societies: claims for exemption
Amended title
Update guidance
Particular bodies: Registered societies: contents
Payments not distributions page added
Background page added.
Changed title.
Particular bodies: registered societies: general
Updated guidance
Particular bodies: credit unions: taxation of members
Updated guidance
Particular bodies: credit unions: contents
Returns required page added
Particular bodies: credit unions: taxation of union
Amended hyperlink
Updated guidance
Particular bodies: credit unions : introduction
Updated guidance
Introduction: concerns within the charge to CT
Updated links
Introduction: basic definitions
Updated guidance

published amendments

Particular bodies: friendly societies: partnership societies
Updated guidance
Particular bodies: friendly societies: repayment claims
Updated guidance
Particular bodies: friendly societies: exemption for 'other business'
Updated guidance.
Particular bodies: friendly societies: pension business
Updated guidance
Particular bodies: friendly societies: exemption for basic life assurance and general annuityor endowment business (BLAGAB)
Updated guidance
Particular bodies: friendly societies: business categories
Updated guidance
Particular bodies: friendly societies: meaning of friendly society
Amended title
Updated guidance
Particular bodies: friendly societies: general scheme of taxation
Updated guidance
Particular bodies: friendly societies : introduction
Changed CTIAA to CTIS.
Particular bodies: clubs: Community Interest companies
Updated guidance.
Particular bodies: clubs: contents
page order
Added CTM40141
Particular bodies: Clubs: community Associations
Updated guidance
Particular bodies: clubs: machine commissions
Updated guidance.
Particular bodies: clubs: associate members, visitors' fees, etc
Updated guidance.
Particular bodies: clubs: incorporated as companies - dividends paid
Changed CTIAA to CTIS.
Particular bodies: clubs: incorporated as companies: dividends not paid
Updated guidance
Particular bodies: clubs: incorporated as companies
Updated guidance
Particular bodies: clubs: incorporated under the Co-operative and Community Benefit Societies Act 2014 (formerly the Industrial & Provident Societies Acts)
Updated guidance
Particular bodies: clubs: introduction
Updated guidance
Particular bodies: charities: 'profit shedding' by Gift Aid
Updated guidance
Particular bodies: charities: trading
Updated guidance
Particular bodies: charities: general
Updated guidance
Particular bodies: scientific research associations
Updated guidance
Particular bodies: public bodies
Amended punctuation
Particular bodies: marketing boards
Amended punctuation.
Particular bodies: Lloyd's underwriting agents
Amended punctuation.
Amended title
Particular bodies: investment trusts
Amended punctuation.
Particular bodies: insurance companies
Amended punctuation

published amendments

Particular bodies: local authorities: introduction
Amended hyperlink.
final paragraph added.
Amended link
Updated guidance
Particular bodies: local authorities: LEAs, schools and colleges
Updated guidance.
Particular bodies: local authorities: securities expressed in foreign currency
Updated guidance
Particular bodies: local authorities: income tax deducted from payments received
Updated guidance
Particular bodies: local authorities: receipt or payment of gross interest
Updated guidance
Particular bodies: local authorities: associations or groups of authorities
Updated guidance.
Particular bodies: local authorities: definition
Updated guidance.
Particular bodies: loan and money societies: thrift funds
Updated guidance
Particular bodies: loan and money societies: general
Updated guidance
Particular bodies: housing associations: self-build societies
Updated guidance
Particular bodies: housing associations: management co-operatives
Updated guidance
Particular bodies: housing associations: charity aspects
Updated guidance
Particular bodies: housing associations: Housing Act tax relief grants
Updated guidance
Particular bodies: housing associations: co- operatives: death of a member
Updated guidance.
Particular bodies: housing associations: co-operatives - disqualifying letting
Updated guidance
Particular bodies: housing associations: co-operatives - unlet properties
Amended table
amended table
Updated guidance
Particular bodies: housing associations: co-operatives - nature of relief and claim
Redacted text
Updated guidance
Particular bodies: housing associations: co-operatives - interest paid
Updated guidance
Particular bodies: housing associations: co- operatives: approval
Updated guidance
Particular bodies: housing associations: co- operatives: background
Updated guidance
Particular bodies: housing associations: summary of tax treatment
Updated guidance
Particular bodies: housing associations: introduction
Amended links
Updated guidance

published amendments

Particular bodies: Trade unions and eligible employers’ associations: Provident benefits - employers associations
Updated guidance.
Particular bodies: Trade unions and eligible employers’ associations: Provident benefits - method of allowing relief
Updated guidance
Particular bodies: Trade unions and eligible employers’ associations: Provident benefits - new claims
Updated guidance
Particular bodies: Trade unions and eligible employers’ associations: Provident benefits - nature of payment
Updated guidance
Particular bodies: Trade unions and eligible employers’ associations: Provident benefits - extent of relief
Updated guidance
Particular bodies: Trade unions and eligible employers’ associations: Introduction
Updated guidance
Particular bodies: Trade unions and eligible employers’ associations: Contents
Amended title
Particular bodies: trade associations: payments to members
Updated guidance.
Particular bodies: trade associations: arrangement procedure
Updated guidance
Particular bodies: trade associations: special arrangement
Updated guidance
Particular bodies: trade associations: within the charge to Corporation Tax
Updated guidance
Particular Trades: mutual concerns: agricultural co- operatives
Updated guidance
Particular Trades: mutual concerns: co-operatives
Amended spacing
Updated guidance
Particular Trades: mutual concerns: distributions
Updated guidance
Particular Trades: mutual concerns: mutuality
Updated guidance
Particular Trades: mutual concerns: non-mutual transactions
Updated guidance.
Particular Trades: mutual concerns: legal framework
Updated guidance
Particular Trades: mutual concerns: surplus from mutual trading not liable
Updated guidance

published amendments

Particular bodies: Pharmaceutical cases: Contact Point
Updated guidance
Particular bodies: Pharmaceutical cases: Interaction with Small Company Enterprise Centres (SCECs)
Updated guidance
Particular bodies: Pharmaceutical cases: Pharmaceutical specialist offices within Mid-sized Business
Updated guidance
Particular bodies: Pharmaceutical cases: Definition
Updated guidance
Particular bodies: unincorporated associations: cessation
Updated guidance
Particular bodies: unincorporated associations: transfers of trade
Updated guidance
Particular bodies: unincorporated associations: part of a wider undertaking?
Updated guidance
Particular bodies: unincorporated associations: trustees
Updated guidance
Particular bodies: unincorporated associations: is it a partnership?
Updated guidance
Particular bodies: unincorporated associations: examples
Updated guidance
Particular bodies: unincorporated associations: definition
Updated guidance

published amendments

Groups & consortia: group relief: Contents
Added CTM80152
Added 80151
Groups: group relief: which companies may claim and surrender group relief?
Updated guidance
Groups: group relief: claims for relief
Updated guidance
Groups: group relief: order of relief for amounts which can be surrendered
Updated guidance
Groups: group relief: special rules that apply to “relevant amounts”
Updated guidance
Groups: group relief: meaning of non-trading losses on intangible fixed assets
Updated guidance.
Groups: group relief: meaning of excess management expenses
Updated guidance
Groups: group relief: meaning of UK property business loss
Updated guidance
Groups: group relief: meaning of qualifying charitable donations
Updated guidance
Groups: group relief: meaning of deficits on non-trading loan relationships
Updated guidance
Groups: group relief: meaning of excess capital allowances
Updated guidance
Groups: group relief: meaning of trading loss
Updated guidance
Groups: group relief: what can be transferred between group members?
Amended title
Updated guidance
Groups: group relief: structural outline
Amended title
Updated guidance
Particular topics: transactions in securities: identification of cases
Amended bullet points
Particular topics: transactions in securities: clearance: internal communications
Amended text
Amended telephone number
Particular topics: transactions in securities: examples of common circumstances where clearance will be given
Amended text
Particular topics: transactions in securities: response to a clearance application
Amended link
Remove bold italics
Particular topics: transactions in securities: clearances
Amended link
Particular topics: transactions in securities: corporation tax advantage
Removed italics
Particular topics: transactions in securities: excluded circumstances
Amended bold dash
Particular topics: transactions in securities: condition B
Amended title.
Particular topics: transactions in securities: condition A
Amended list
Particular topics: transactions in securities: definition: income tax advantage
Amended wording
Particular topics: transactions in securities: Introduction
Amended formatting

published amendments

Groups: group relief: HMRC’s approach to “arrangements” - SP3/93 and ESC C10
Updated guidance
Updated guidance
Groups & consortia: group relief: Contents
Moved page
Added page 80196
Added page 80181
Groups: group relief: date of arrangements
Redacted text
Updated guidance
Groups: group relief: direct arrangements
Updated guidance
Groups: group relief: enabling arrangements
Updated guidance
Groups: group relief: arrangements, effect 3
Updated guidance
Groups: group relief: arrangements, effect 2
Updated guidance
Groups: group relief: arrangements, effect 1
Updated guidance
Groups: group relief: overview of the arrangements rules
Updated guidance.
Groups: group relief: applying the entitlement to profits/assets tests
Amended title
Updated guidance.
Groups: group relief: shareholding rule plus the entitlement to profits/assets tests
Updated guidance

published amendments

Groups: group relief: non coinciding accounting periods or group relationships - example
Amended title
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - amount of any previous claims attributable thereto
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - amount of any prior surrenders attributable thereto
Amended link
Updated guidance
Groups: group relief: meaning of UK property business loss
Amended links
Updated guidance
Groups: group relief: Non coinciding accounting periods or group relationships - unrelieved part of claimant company’s available total profits
Updated guidance
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - unused part of the surrenderable amounts
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - overlapping period
Updated guidance.
Groups: group relief: non coinciding accounting periods or group relationships - the order which claims are dealt with
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - multiple claims
Amended title.
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - overview
Updated guidance.
Groups & consortia: group relief: Contents
Added page CTM80206

published amendments

Groups: group Relief: the group relationship
Attachment removed pending relocation to external host area.
Groups: group relief: UK permanent establishment of non-resident company - amounts which can be surrendered
Updated guidance
Groups: group relief: UK permanent establishment of non-resident company - losses exempted by double taxation agreements
Updated guidance
Groups: group relief: UK permanent establishment of non-resident company - clawing back group relief for losses relieved in foreign jurisdiction for an EEA resident company
Updated guidance
Groups: group relief: meaning of non-UK tax
Amended title
Updated guidance
Groups & consortia: group relief: Contents
Added page 80333
Added page 80332
Groups: group relief: UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction - credit and exemption countries
Updated guidance
Groups: group relief: meaning of non-UK profits
Updated guidance
Groups: group relief: UK permanent establishment of non-resident company - tax relief in a foreign jurisdiction
Updated guidance
Updated guidance
Groups: group relief: UK permanent establishment of non-resident company
amended list.
Updated guidance
Groups: group relief: the international aspect -permanent establishments
Updated guidance
Groups: group relief: the international aspect - overview
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - apportioned amount not to exceed total loss
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships - use of management accounts
Updated guidance
Groups: group relief: non coinciding accounting periods or group relationships – time apportionment is not the only permitted method
Updated guidance

published amendments

Close companies: loans to participators and arrangements conferring benefit on participator: charging provisions
Amended first hyperlink
Groups: group relief: example - surrender of excess qualifying charitable donations
Updated guidance
Groups: group relief: example - surrender of excess management expenses
Updated guidance
Groups: group relief: example - surrender of excess capital allowances
Updated guidance
Groups: group relief: example - surrender of trading losses
Updated guidance
Groups: group relief: avoidance
Updated guidance
Groups: group relief: cases of difficulty
Updated guidance.
Groups: group relief: exclusion of double allowances
Updated guidance
Groups: group relief : available total profits
Updated guidance.
Groups: group relief: the international aspect - accounting period straddling 1 April 2000
Updated guidance
Groups: group relief: overseas permanent establishment of UK resident company - foreign ‘tie-breaker’ rules
Updated guidance
Groups: group relief: overseas permanent establishment of UK resident company - meaning of non-UK tax relief
Updated guidance
Groups: group relief: overseas permanent establishment of UK resident company - meaning of attributable to overseas permanent establishment
Updated guidance
Groups: group relief: overseas permanent establishment of UK resident company
Updated guidance
Groups: group relief: group relief and partnerships
Linked PDF
Groups: group Relief: the group relationship
Amended link.
PDF attachment

published amendments

Corporation Tax self-assessment (CTSA): Assessments : Time limit
Change error. 20 years not 21.
Corporation Tax: management expenses: pension contributions: pension protection fund contributions
Changed RPSM05102050 to 43200
Corporation Tax: management expenses: pension contributions: timing of relief
Changed RPSM05102000 to PTM043000
Corporation Tax: management expenses: pension contributions: introduction
Changed team address.
Changed RPSM05102000 to PTM043000

published amendments

Corporation Tax: management expenses: pension contributions: contents
Changed RPSM reference to PTM043000.

published amendments

Introduction: feedback and technical guidance
Email link corrected
Email link corrected

published amendments

Residence: outward company migration: guidance notes for migrating companies
Contact detail changed

published amendments

Particular bodies: registered societies: returns of gross payments
Amended hyperlink
Particular bodies: registered societies: share and loan interest paid: the society
Amended hyperlink

published amendments

Corporation tax self-assessment (CTSA): Claims and elections: Amended return, outside return
Layoit changes and minor updating

published amendments

Introduction: feedback and technical guidance
Directorate name changed

published amendments

Corporation Tax: management expenses: pension contributions: contents
Updating GOV.UK link

published amendments

Particular bodies: clubs: Community Interest companies
Spelling correction

published amendments

Particular bodies: scientific research associations
Update for new department names.

published amendments

Close companies: loans to participators: termination of a trust
Internal procedural change.
Close companies: loans to participators: death of recipient
Internal procedural change.
Close companies: loans to participators: release or writing off of loan or advance: Class 1 NIC
Internal procedural change.

published amendments

Particular bodies: Pharmaceutical cases: Contact Point
Change of contact point.

published amendments

Close companies: loans to participators and arrangements conferring benefit on participators: B&B: arrangements rule:
incorrect sentence deleted

published amendments

Corporation Tax self assessment: group payment arrangements: copy of the guidance notes
Telephone and fax number update

published amendments

Corporation Tax: trading losses - relief against total profits: preceding accounting periods: general
Explanation expanded reducing need to look at Business Note now archived. Minor drafting changes.

2017

published amendments

Particular topics: transactions in securities: clearance: internal communications
Adds a BEPS reporting requirement for clearances with cross-border aspect.

published amendments

Distributions: purchase of own shares: special treatment for unquoted companies
Amended contact details.

published amendments

Corporation Tax: trading losses - relief against total profits: restriction of relief for uncommercial trading
Updated reference to Business Income Manual

published amendments

Introduction: accountancy help
Amended hyperlink to BIM 31000
Amended hyperlink to BIM 31000
Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the property condition
Amended hyperlink to PIM 1020
Property authorised investment funds (Property AIFs): process and effects of entry into the Property AIF regime: VAT implications
Amended hyperlink to VAT Partial Exemption guidance
Amended hyperlink to VAT notice 242 land and property
Amended hyperlink to VATFIN 5200
Investment trusts: interest distributions: qualifying interest income - general
Amended hyperlink to CFM30000
Amended hyperlink to CFM 37020
Amended hyperlink to CFM50000
Investment trusts: conditions for approval: income
Amended hyperlink to CG50220
Particular bodies: unincorporated associations: examples
Amended hyperlink to BIM 24797
Amended hyperlink
Income Tax: Deduction of tax: Payments made on or after 1 April 2001
Amended hyperlink to INTM 413000
Amended hyperlink to INTM 413000
Distributions: demergers: clearance procedure and returns
Amended hyperlink
Corporation Tax: change of ownership: companies with investment business: introduction
Amended hyperlink to CIRD48050
Amended hyperlink
Corporation Tax: small profits relief: financial years up to and including 2014: introduction
Amended hyperlink
Amended hyperlink
Corporation Tax: computation of income: special rules: mineral rights
Amended hyperlink
Corporation Tax: computation of income: special rules: commencement and cessation of trade
Amended hyperlink
Amended hyperlink
Corporation Tax: computation of income: dividends and other distributions received
hyperlink amended
Amended hyperlink
Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: action in HMRC offices: technical issues
Emphasises need to consider the possibility of recovering tax from another group company or from a controlling director when considering need to seek security.
Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: general
Adds explanation of what factors to take into account in assessing risk to colletion of tax.
Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: background
Adds an example of what might be seen as a serious risk to collection of tax.

published amendments

Particular bodies: farming
Link to CA40000 updated
Amended link to 85600
Corporation Tax: management expenses: employee share schemes costs
hyperlink added to BIM44000
Introduction: accountancy help
Amended hyperlink to Accountants pages
Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: action in HMRC offices: technical issues
Link added to CG45970 onwards
Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: general
Link added to CG45970
Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: background
Capital letter added
Hyperlink added to link to CG45970

published amendments

Corporation Tax: management expenses: pension contributions: in respect of the investment business - general
Updated links to BIM46035,47105 and 46050
Link to BIM46035 updated
Corporation Tax: management expenses: timing of deduction of emoluments
Updated link to BIM
Corporation Tax: management expenses: pension contributions: pension protection fund contributions
Updated link to BIM
Particular bodies: unincorporated associations: is it a partnership?
Updated link to BIM
Corporation Tax: trading losses - relief against total profits: restrictions for farming companies - commencement and cessation
Link to BIM updated
Corporation Tax: charitable donations relief: formerly charges on income: pensions to former employees - payments made before 16 March 2005
link updated
Distributions: demergers: legal costs
Updated link to BIM38250
Amended links to BIM
Corporation Tax: management expenses: pension contributions: contents
Link to BIM46001 amended
Corporation Tax: trading losses - relief against total profits: restrictions for farming companies
Links amended to BIM85260 and BIM85645
Distributions: general: LEAs, LECs & TECs
Links to BIM47610 updated
Corporation Tax: management expenses: administrative costs
Link to BIM 42500 added
Distributions: general: companies not carrying on a business
Hyperlink to BIM24000 amended

published amendments

Corporation Tax: management expenses: capital exclusion - periods starting on or after 1 April 2004
Link to BIM35000 added
Corporation Tax: management expenses: capital v revenue
Link to BIM35000 added
Corporation Tax: management expenses: groups
Link to BIM42140 added
Corporation Tax: trading losses - relief against total profits: restriction of relief for uncommercial trading
Link added to BIM85705
Distributions: general: transfers not at market value - other tax implications
Amended link to BIM33610
Corporation Tax: management expenses: take-over bid defence costs
Links to BIM46460 and 38260 amended
Corporation Tax: computation of income: special rules: commencement and cessation of trade
Amended link to BIM Post-cessation receipts
Particular bodies: local enterprise organisations and urban regeneration companies
Link to BIM40455 amended
Link to BIM47610 amended
Links to BIM amended
Particular bodies: public bodies
Links BIM amended
Groups: group relief: group relief and partnerships
Amended link to BIM82100
Investment trusts: Loan relationships, derivatives and management expenses: Financial futures, options and warrants
ICTA88/S128 amended to CTA09/S981 and reference to SP3/02 removed as no longer current - new rules applied from 1/10/02
Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the property condition
Updated link to GREIT manual

published amendments

Corporation Tax: management expenses: statutory provisions
links to BIM added
Corporation Tax: management expenses: capital exclusion - acquisitions and disposals - periods from 1 April 2004
Link added to BIM35320
Corporation Tax: management expenses: employees seconded to charities
Links added to BIM47115 and 47120
Corporation Tax: loss-buying: major change in nature or conduct of a trade
Link to BIM80565
Corporation Tax: company reconstructions: loss streaming
Link updated to BIM 80535
Distributions: general: introduction
Link to BIM 24000 directed to GOV.UK
Corporation Tax: management expenses: method of relief and computation
Link to BIM 31520 added.
Corporation Tax: management expenses: timing of relief - periods from 1 April 2004
Link to BIM 31020 added
Corporation Tax: management expenses: pension contributions: multi-employer group schemes - general
Link added to BI< 46020
Corporation Tax: company reconstructions: transfers of trade
Amended link to BIM 80620
Residence: outward company or permanent establishment migration: liabilities arising: introduction
Amended link to BIM33470
Corporation Tax: management expenses: insurance premiums
Link to BIM 45580 added
Distributions: general: transfers not at market value - to member who is an employee/director
Link to BIM 47110 updated
Corporation Tax: management expenses: directors' remuneration
Link to BIM 47105

published amendments

Particular bodies: farming
Updated link to BIM 55050
Updated link to BIM Averaging Farmers

published amendments

Particular bodies: registered societies: accounting periods of retail co-operative
Changed to reflect imminent withdrawal of concession as it is no longer relevant

published amendments

Corporation Tax: small profits relief: rates, limits & fractions
Text and table updated to 2014
Corporation Tax: small profits relief: financial years up to and including 2014: introduction
Updated to take account of the abolition from 2015 of the small profits relief
Corporation Tax: small profits relief: financial years up to and including 2014:contents
Amended title
Amended heading to Small Companies
Corporation Tax self assessment (CTSA): capital allowances: contents
Links to CTM98100, CTM98110, CTM98120, CTM98130, CTM98140 and CTM98150 removed.
Corporation Tax: rates of tax
Hyperlinks inserted
Amended text and table updated to 2015
Corporation Tax self-assessment (CTSA): capital allowances: time limit - HMRC may extend
References to legislation updated.
Authorised investment funds (AIFs): taxation of funds: trading or investment
hyperlink amended
Corporation Tax self-assessment (CTSA): capital allowances: time limit - extended in enquiry
References to legislation updated.
Corporation Tax self-assessment (CTSA): capital allowances: time limit
Dates in examples updated.
Corporation Tax self-assessment (CTSA): capital allowances: general
References to CTPF removed.
Investment trusts: conditions for approval: income: trading profits
Amended hyperlink to BIM20252
Corporation Tax: management expenses: employees' relocation expenses
Amended hyperlink to BIM42531
Corporation Tax: management expenses: redundancy payments
Amended hyperlink
Corporation Tax: management expenses: employee share schemes costs
Deletion of obsolete reference to BIM 44140
Particular bodies: registered societies: background and types of society
Typo amended in title

published amendments

Corporation Tax: small profits relief: risk assessment
Amended text
Corporation Tax: small companies: association through a trustee
Reference to ICTA removed
Corporation Tax: small profits relief: association by holding fixed rate preference shares
Reference to ICTA removed
Corporation Tax: small profits relief: association through a loan creditor
ICTA reference removed
Corporation Tax: small profits rate: attribution to a person of rights and powers of associates - commercial interdependence with companies controlled by associates: accounting periods ending on or after 1 April 2011
References to CTA2010 amended to CTA10
Corporation Tax: small profits relief: associated companies - attribution of rights and powers of nominees
References to ICTA removed
Corporation Tax: small profits relief: control by the same person or persons
Removal of references to ICTA
Corporation Tax: small profits relief: associated companies - detailed provisions - introduction
Reference to ICTA removed
Corporation Tax: small profits relief: accounting period straddling financial year - differing relevant amounts or limits
Reference to ICTA removed and paragraph on APs straddling 31 March 2015 or after added
Corporation tax: small profits relief: whether trade or business carried on - investment and holding companies
minor text change '+' to onwards
ICTA references removed
Corporation tax: small profits relief: whether trade or business carried on - business compared with trade
Reference to ICTA removed
Corporation Tax: small profits relief: associated company - definition
Amended legislative references
Corporation Tax self assessment (CTSA): group relief - general: surrendered amount reduced
Reference to CT Pay and File removed.
Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims - SP5/01 - guidance on
Procedure updated.
Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims - SP5/01 - text
References to Inland Revenue updated.
Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims
References to legislation updated.
Corporation Tax self assessment (CTSA): group relief - general: time limit - enquiry cases
Examples updated.
Corporation Tax self assessment (CTSA): group relief - general: time limit
Reference to CT Pay and File removed. Examples updated.
Corporation Tax self assessment (CTSA): group relief - general: simplified arrangement
References to legislation updated.
Corporation Tax self assessment (CTSA): group relief - general: surrender of losses
References to legislation updated.
Corporation Tax self assessment (CTSA): group relief - general: consent to surrender
Reference to tax office removed.
Corporation Tax self assessment (CTSA): group relief - general: amount to be claimed
Reference to legislation updated.
Corporation Tax self assessment (CTSA): group relief - general: claim to be made in return
References to CT Pay and File removed.
Corporation Tax self assessment (CTSA): group relief - general: introduction
Removed references to CT Pay and File.

published amendments

Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 4
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 3
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 2
Table reformatted for display.
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established
Title change
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: amounts payable/repayable
Title change
Complete update of section.
Corporation Tax self assessment (CTSA): the payment obligation: contents
Contents
Archived pages removed from contents.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment - intra-group surrender - joint notice
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment - intra-group surrender - CTA2010/S963
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - repayment interest
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: credit interest and repayment interest are taxable
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment interest
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: credit interest
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 1
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - summary of examples
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: interest revision for unremittable overseas income or gains
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: late payment interest - tax deductible
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: late payment interest
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment of CIS25/SC60 tax
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: payment of tax credit
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment of IT
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established - open appeal
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: Due dates
Complete update of section.
Corporation Tax self-assessment (CTSA): the payment obligation: general
Complete update of section.

published amendments

Corporation Tax: company purchase schemes: submissions
Removal of incorrect internal reference
Amended reference point for internal use
Corporation Tax: company purchase schemes: information powers
Internal hyperlink added
Updated internal HMRC link

published amendments

Corporation Tax self-assessment (CTSA): Assessments: Contents
Archived pages removed from contents.
Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments
Complete update to section.
Corporation Tax self-assessment (CTSA): Assessments: Appeals
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Service of
Abbreviation removed.
Corporation Tax self-assessment (CTSA): Assessments : Time limit
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - information available
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - restrictions on the power to make
Hyperlinks updated.
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - when prohibited
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - affecting another company or accounting period
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Discovery - general
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: Normal due date unaffected
Complete update of section.
Corporation Tax self-assessment (CTSA): Assessments: General
Complete update to section.

published amendments

ACT: General: Notes on company law aspects of dividends
Amendment to text for link
Re-direction to CTM 15205

published amendments

Corporation Tax: company purchase schemes: information powers
Reference to Internal guidance redacted - it is not relevant to external users

published amendments

CTSA: quarterly instalments: large companies
Italics removed
Hyperlinks amended
changes made as a result of rate unification in FA 2015
CTSA: quarterly instalments: legislation
changes made as a result of rate unification in FA 2015
changes made as a result of rate unification in FA 2015
CTSA: quarterly instalments: scope
Updated to reflect legislative change - changes made as a result of rate unification in FA 2015

published amendments

CTSA: quarterly instalments: large companies
Hyperlinks repaired
CTSA: quarterly instalments: scope
Repaired hyperlinks

published amendments

CTSA: quarterly instalments: due dates: accounting period less than 12 months: examples
Dates changed to text - and small drafting changes
CTSA: quarterly instalments: due dates: accounting period less than 12 months
2 minor typos amended
CTSA: quarterly instalments: due dates: 12 months accounting period: examples
amendments to reflect changes made as a result of rate unification in FA2015
CTSA: quarterly instalments: due dates: 12 month accounting period
Amended bullets
Amendments to reflect changes made as a result of rate unification in FA2015
CTSA: quarterly instalments: identification of large companies
Amendments to reflect changes made as a result of rate unification in FA2015
CTSA: quarterly instalments: special cases
Changes as a result of the rate unification in FA2015

published amendments

CTSA: quarterly instalments: company procedure
changes made as a result of rate unification in FA 2015
CTSA: quarterly instalments: amount due at each instalment: how to calculate ‘n’
Dates written in full
CTSA: quarterly instalments: amount due at each instalment: formula
spacing
N amended to n
Updated as a result of - Rate unification FA2015

published amendments

CTSA: quarterly instalments: early repayment
You amended to officer - Regulation to REG and other minor drafting changes
Regulation amended to REG
CTSA: quarterly instalments: information powers
Minor text amendments including Regulation abbreviated to REG. 'Officer' replacing 'you'
CTSA: quarterly instalments: intra-group surrender: procedure
Minor text and grammar changes
CTSA: quarterly instalments: intra-group surrender: legislation
Minor text changes
CTSA: quarterly instalments: handling interest: examples
Dates written out in full
CTSA: quarterly instalments: calculating debit and credit interest
Minor text changes
CTSA: quarterly instalments: SA recorded
Minor text changes - for example 'Revenue' to HMRC
CTSA: quarterly instalments: 'quarterly instalment payer' (QIP) signal
Layout of bullets
Inspector changed to officer
CTSA: quarterly instalments: credit interest
hyperlink added and minor grammar changes
CTSA: quarterly instalments: debit interest
Hyperlink to CTM 92190 added

published amendments

Corporation Tax self-assessment (CTSA): Discovery determination: Contents
Links to CTM95590 and CTM95600 removed as archived.
Corporation Tax self-assessment (CTSA): Discovery determination: Time limit
Complete update of section.
Corporation Tax self-assessment (CTSA): Discovery determination: Information available
Complete update of section.
Corporation Tax self-assessment (CTSA): Discovery determination: Restriction on power to make
Complete update of the section.
Corporation Tax self-assessment (CTSA): Discovery determination: Limitations on making
Reformatted.
Corporation Tax self-assessment (CTSA): Discovery determination: General
Reformatted.

published amendments

Close companies: loans to participators and arrangements conferring benefit on participator: general
minor change to reflect change in rate chargeable

published amendments

CTSA: Revenue determination: time limit
Reformatted.
Change of time from 5 years to three years for making Revenue determination amended by FA 2008 S118.
Close companies: loans to participators and arrangements conferring benefit on participator: general
amendment to reflect rate changes

published amendments

Close companies: loans to participators and arrangements conferring benefit on participator: general
changes made to reflect change in rates

published amendments

Corporation Tax: small profits relief: financial years up to and including 2014: introduction
removal of italics

published amendments

Particular topics: company winding up etc.: distributions
CT&BIT added to 'Technical Help'
Directorate name updated and reference to left hand bar removed

published amendments

Particular topics: company dissolution: company not dissolved
removal of duplication from title
Duplication of 'not dissolved' removed

published amendments

Particular topics: contents
Update index to include new chapter
Particular topics: company winding up etc.: distributions
Adding link to new section CTM36300
Particular topics: company winding up TAAR: targeted anti-avoidance rule (TAAR)
New

published amendments

Particular topics: company winding up TAAR: condition C: ‘similar to’
Lower case c amended to C
Particular topics: company winding up TAAR: contents
Contents title amended to Company winding up TAAR

published amendments

Residence: outward company migration: guidance notes for migrating companies
Updated contacts

published amendments

Distributions: general: dividend waivers and application of the settlements legislation
Amended broken link to TSEM4225

published amendments

Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: general
minor error in text corrected - controlling 'company' amended to controlling 'director' -reflects legislation

published amendments

Particular topics: company winding up TAAR: condition D
Clarification of Guidance
Particular topics: company winding up TAAR: exclusions
Clarification of guidance
Particular topics: company winding up TAAR: targeted anti-avoidance rule (TAAR)
Clarification of recently published guidance

2018

published amendments

Corporation Tax: charitable donations relief: definition of qualifying charitable donations
Simplifies and updates
Updated to reflect legislation
Corporation Tax: charitable donations relief: introduction
Full stop added
Removes most antiquated references to "charges" and explains how system developed.
CTSA: the filing obligation: estimated figures in returns
Legislation references updated to FA07

published amendments

Corporation Tax: charitable donations relief: contents
References to "formerly charges to income" removed from headings

published amendments

Corporation Tax: contents
New chapter added
Chapter added

published amendments

Introduction: basic definitions
Heading formatting corrected, no change to text

published amendments

Distributions: general: securities within CTA10/S1000 (1) F
Heading formatting changed, no change to text.
Relief for expenditure on grassroots sport: CTA10/PART6A: Introduction and overview
Republished

published amendments

Corporation Tax: computation of income: directors fees received by companies
Heading reformatted, No change to text.

published amendments

Particular topics: transactions in securities: clearance: internal communications
Change of title from Customer Relation Manager to Customer Compliance Manager

published amendments

Groups: group relief: contingent arrangements
Correction by the removal of incorrectly inserted word 'not'

published amendments

CTSA: penalties for late returns: reasonable excuse: grounds
Contact details amended

published amendments

Corporation Tax: charitable donations relief: contents
Links to archived pages removed - CTM 09020, CTM09080, CTM09090, CTM09100
Links to CTM09020,CTM09080, CTM09090, CTM09100 archived

published amendments

Corporation Tax: management expenses: pension contributions: introduction
small amendment
Update for internal technical advice contact
Groups: group relief: group relief and partnerships
Amendments to reflect legislation including correction to reference in the heading
Particular bodies: retirement benefits schemes
amended to say registered pension scheme

published amendments

Corporation Tax: management expenses: introduction
legislative changes

published amendments

Corporation Tax: management expenses: excess expenses and excess charges
updated legislative references
Corporation Tax: management expenses: order of set-off
updated legislative references
Corporation Tax: management expenses: method of relief and computation
updated legislative references
Corporation Tax: management expenses: reversals
updated legislative references
Corporation Tax: management expenses: timing of relief - periods from 1 April 2004
updating legislative references
Corporation Tax: management expenses: timing of deduction of emoluments
updating legislative references
Corporation Tax: management expenses: capital allowances on machinery and plant
removed redundant material
Corporation Tax: management expenses: Property business
headings updated
updated legislative references
Corporation Tax: management expenses: statutory provisions
updated legislative references and consolidation of some parts
Corporation Tax: management expenses: administrative costs
removed redundant material
Corporation Tax: management expenses: employee share schemes costs
updated legislative references and redundant material removed
Corporation Tax: management expenses: charity agencies payroll giving scheme
updated legislative references
Corporation Tax: management expenses: employees seconded to charities
updated legislative references
Corporation Tax: management expenses: employees' relocation expenses
updated references
Corporation Tax: management expenses: directors' remuneration
updated legislative references
Corporation Tax: management expenses: insurance premiums
updated legislative references and removing redundant material
Corporation Tax: management expenses: raising finance
updated title
updated legislative references and removing redundant material
Corporation Tax: management expenses: capital exclusion - acquisitions and disposals - periods from 1 April 2004
updated legislative references
Corporation Tax: management expenses: capital exclusion - periods starting on or after 1 April 2004
updated legislative references
Corporation Tax: management expenses: capital v revenue
updated legislative references
Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - outlying provisions
updated legislative references
Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - tax advantage
updated legislative references
Corporation Tax: management expenses: targeted anti-avoidance rule (TAAR) - example of arrangements caught
updated legislative references
Corporation Tax: management expenses: targeted anti-avoidance provision - introduction and commencement
updated legislative references
Corporation Tax: management expenses: unallowable purpose - activities within the charge to tax
updated legislative references
Corporation Tax: management expenses: unallowable purpose - business or commercial purpose test
updated legislative references
Corporation Tax: management expenses: unallowable purpose
updated legislative references
Corporation Tax: management expenses: avoidance and unallowable purpose - general
updated legislative references
Corporation Tax: management expenses: changing investments - general test
updating legislative references
Corporation Tax: management expenses: groups
updating legislative references
Corporation Tax: management expenses: wholly and exclusively
changing legislative references
Corporation Tax: management expenses: general
amending legislative references
Corporation Tax: management expenses: company status - investment funds
updating legislative references
Corporation Tax: management expenses: company status - liquidation
update legislative references and remove redundant material
Corporation Tax: management expenses: company status - cessation of trade
legislative changes and removal of redundant material
Corporation Tax: management expenses: company status - parent or holding companies
updating legislative references and removing redundant material
Corporation Tax: management expenses: investment company - business of making investments: case law
updating legislative references
Corporation Tax: management expenses: investment company - with investment business
updating legislative references

published amendments

Corporation Tax: management expenses: appeals
Archiving reason text added.
Corporation Tax: management expenses: meaning of ‘disbursed’
Archiving reason text added.
Corporation Tax: management expenses: restrictive covenants
Archiving reason text added.
Corporation Tax: management expenses: redundancy payments
Archiving reason text added.
Corporation Tax: management expenses: charity agencies payroll giving scheme
Archiving reason text added.
Corporation Tax: management expenses: short interest
Archiving reason text added.
Corporation Tax: management expenses: company status - development corporations
Archiving reason text added
Corporation Tax: management expenses: company status - housing associations
Archiving reason text added
Corporation Tax: management expenses: investment company - principal part of income
Archiving reason text added
Corporation Tax: management expenses: investment company - status
archiving reason text added

published amendments

Corporation Tax: management expenses: pension contributions: payment by third parties
updated legislative references
Corporation Tax: management expenses: pension contributions: sale or cessation of business
updated legislative changes
Corporation Tax: management expenses: pension contributions: timing of relief
updated legislative references
Corporation Tax: management expenses: pension contributions: in respect of the investment business - general
updated legislative references
Corporation Tax: management expenses: pension contributions: capital expenditure
updated legislative references
Corporation Tax: management expenses: pension contributions: introduction
updated legislative references
Groups: group relief: group relief and partnerships
Hyperlink to examples amended to be available in GOV.UK
Corporation Tax self-assessment (CTSA): capital allowances: time limit - extended in enquiry
two dates in examples 1 & 2 corrected.

published amendments

Groups: group relief: group relief and partnerships
PDF example removed. Now hyperlinked to examples

published amendments

Corporation Tax: management expenses: pension contributions: introduction
Typo in legislation reference-amended to CTA09/1218B
Removal of obsolete guidance reference
Particular bodies: retirement benefits schemes
A minor typo - additional of 'a' between 'of' and 'registered'

published amendments

Groups: group Relief: the group relationship
Attachment removed because example has hyperlink now
Amended hyperlink to example

published amendments

Residence: outward company migration: guidance notes for migrating companies
Change of address

published amendments

Residence: outward company migration: guidance notes for migrating companies
Contact name added

published amendments

Particular bodies: marketing boards
Corrected directorate name and link to internal guidance

published amendments

CTSA: quarterly instalments: debit interest
Layout of the final paragraph amended to make it clearer

published amendments

Particular bodies: registered societies: accounting periods of retail co-operative
updated to reflect withdrawal of concession

published amendments

Corporation Tax self assessment: quarterly instalments: contents
added new section on large companies
CTSA: quarterly instalments: very large companies
minor typo corrected
CTSA: quarterly instalments: very large companies: oil and gas companies
no changes required
CTSA: quarterly instalments: very large companies: bank levy
minor typo corrected
CTSA: quarterly instalments: very large companies: amounts due at each instalment: formula
no changes required
CTSA: quarterly instalments: very large companies: due dates: accounting period less than 12 months: examples
no changes required
CTSA: quarterly instalments: very large companies: due dates: accounting period less than 12 months
minor typo corrected
CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period: examples
no changes required
CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period
no changes required
CTSA: quarterly instalments: very large companies
check typo

published amendments

CTSA: quarterly instalments: very large companies: oil and gas companies
amend short title
CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period
Add hyperlink
CTSA: quarterly instalments: very large companies: due dates: accounting period less than 12 months
Add hyperlinks
CTSA: quarterly instalments: very large companies: bank levy
Add hyperlinks
CTSA: quarterly instalments: very large companies: amounts due at each instalment: formula
Amend short title

published amendments

CTSA: quarterly instalments: large companies
add new definition of large company

published amendments

Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims - SP5/01 - guidance on
redaction of link to submission templates
Amended to add link to BAI submissions information

published amendments

CTSA: Loans to participators: Repayment interest
legislative references updated
CTSA: Loans to participators: Late payment interest
legislative references updated
CTSA: Loans to participators: Quarterly instalments - credit or debit interest
legislative references updated
CTSA: Loans to participators: Claims to relief - giving effect -examples
legislative references updated
CTSA: Loans to participators: Claims to relief - giving effect
legislative references updated
CTSA: Loans to participators: Claims to relief - action to take
legislative references updated
CTSA: Loans to participators: Claims to relief - general
updated legislative references
CTSA: Loans to participators: Due date
legislative references updated
CTSA: Loans to participators: General
legislative references updated

published amendments

CTSA: Loans to participators: Claims to relief - giving effect
format of heading
formatting
CTSA: Loans to participators: Repayment interest
formatting
CTSA: Loans to participators: Late payment interest
formatting
CTSA: Loans to participators: Quarterly instalments - credit or debit interest
formatting
CTSA: Loans to participators: Claims to relief - giving effect -examples
formatting
CTSA: Loans to participators: Claims to relief - action to take
formatting
CTSA: Loans to participators: Claims to relief - general
formatting
CTSA: Loans to participators: Due date
formatting
CTSA: Loans to participators: General
formatting

published amendments

Residence: dual resident companies: accounting periods straddling 1 April 1987
Redacted as refers to internal guidance
Updated link to internal help

published amendments

Corporation Tax: trading losses - relief against total profits: restriction of relief for uncommercial trading - meaning of ‘larger undertaking’
Amended link to HMRC internal technical help
Amended link to HMRC internal technical guidance
Residence: inward company migration: deemed commencement - specific points
Amended link to internal HMRC technical help
Amended link to internal HMRC technical help
Particular bodies: investment clubs
amended link to HMRC internal technical advice
Amended link to Internal HMRC technical help
CTSA: group payment arrangements: termination: Clause 19
Amended link to internal technical help
Corporation Tax: loss-buying: identifying cases
Amended link to internal HMRC technical help
CTSA: group relief: simplified arrangements: refusal of an application
Amended link to internal technical help
Residence: outward company migration: penalties for non- compliance
Amended link to internal technical help
CTSA: group relief: simplified arrangements: termination of arrangement and exclusion of a company from arrangement
Links to technical help amended
Corporation Tax: company purchase schemes: information powers
Link to technical help amended
Particular bodies: marketing boards
Updated link to internal technical help
Link to internal technical help redacted
Residence: outward company or permanent establishment migration: liabilities arising: deferral of exit charges: exit charge payment plan: action in HMRC offices: other issues
Amended link to Internal HMRC help
Introduction: preface
Updated link to internal HMRC advice
Corporation Tax: loss-buying: SP10/91
Link to internal technical help
amended link to technical help - redacted as for internal use only
Corporation Tax: company purchase schemes: submissions
Link renamed
Distributions: impact on Corporation Tax: effect of later payments of ACT under the ACT system abolished from 6 April 1999 - restoration of losses
Updated reference to internal advice

published amendments

Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims - SP5/01 - guidance on
Updated link
Corporation Tax: trading losses - relief against total profits: late claims
Amended HMRC internal link to guidance/support
Particular bodies: local authorities: definition
Amended link to HMRC internal support and redaction
Distributions: general: preference share lending
Redaction of references to HMRC internal guidance/process
Amended link to HMRC internal technical help
Corporation Tax: small companies: the starting rate - financial years 2000 to 2005
Amended link and redaction of reference to internal HMRC help.
Particular topics: company winding up etc.: distributions
Amended link to BAI Technical help - redaction as for internal use only
Distributions: general: valuations
Amendment to HMRC internal guidance link
Particular topics: company winding up TAAR: condition C: ‘involved with’
Clarification of legislation
Particular topics: company winding up TAAR: condition D
Clarification of legislation - more detail
Clarification of language
CTSA: group relief: simplified arrangements: partial acceptance of an application
Amending reference to internal guidance

published amendments

Distributions: general: securities within CTA10/S1000 (1) F
Amended directorate name and updated internal help link
Distributions: stock dividends: introduction
Updated internal guidance link
Corporation Tax: company reconstructions: avoidance
Amended directorate name and updated link to internal technical help
Distributions: general: ratchet loans
Amended directorate name and updated link to HMRC internal help
Distributions: general: securities within CTA10/S1015(4)
Change of directorate name and updated internal help link
Particular bodies: credit unions : introduction
Directorate name change
Amended link for HMRC internal use
Distributions: general: introduction
Amended link to HMRC internal help
Distributions: general: repayment of share capital: share capital/share premium reduction
Amended link to HMRC internal technical help
Corporation Tax: company reconstructions: without change in ownership - effects
Amended link to HMRC internal technical help
Distributions: general: out of assets in respect of shares
Amended link to HMRC internal help
Distributions: general: inadvertent distribution
Amendment to link to internal HMRC advice
CTSA: group payment arrangements: pre-acceptance checks
Link to HMRC internal help added
Link to internal advice amended
Updating internal support link
Residence: dual resident companies: group reorganisations
Amended internal HMRC link
Corporation Tax self-assessment (CTSA): capital allowances: time limit - HMRC may extend
Link to internal HMRC advice amended

published amendments

Corporation Tax: contents
added page
Corporation Tax: change of ownership: companies with investment business: significant increase in capital
Guidance update
Corporation Tax: loss-buying: contents
added page
Corporation Tax: loss-buying: groups of companies
Guidance update
Guidance update

published amendments

Corporation Tax: transfer of deductions
guidance update
Corporation Tax: change of ownership: Shell Companies: contents
Guidance update
guidance update
Guidance update
Guidance Update
Corporation Tax: contents
guidance update

published amendments

Corporation Tax: loss-buying: contents
guidance update

published amendments

Corporation Tax self assessment: group payment arrangements: copy of the guidance notes
Change of contact details

published amendments

CTSA: group payment arrangements: pre-acceptance checks
Amendment to contact point details