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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 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.
Particulabodies: 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: 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

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