Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

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