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HMRC internal manual

COTAX Manual

Pursuit: automatic and clerical pursuit: legislation: clerical pursuit - payslips

The table below gives a brief explanation of what the legislation relevant to this subject contains

Section Explanation
87A TMA 1970 The legislation for charging late payment interest on mainstream CT
Para 7 Schedule 18 FA 1998 Every company tax return for a CTSA AP must include a self assessment of the amount of tax which is payable