COM151200 - CT Pay and File: assessments: other assessments

You can only use COTAX to make mainstream CT assessments for CT Pay and File APs.

You make assessments on other duties by following the guidance in COM23130 / COM23132 and the Company Taxation Manual (CTM).

These include assessments in respect of

• Contractors in the Construction Industry regulations
• Para 52 Schedule 18 FA 1998 - Recovery of over-repayments
• Section 252 (1) (b) ICTA 1988 - Recovery of excessive Tax Credit payment or set-off
• Schedules 13 or 16 ICTA 1988
• Section 189 or 190 TCGA 1992 - Recovery from a shareholder or group member
• Section 30 TMA 1970 - recovery of over-repayments
• Section 419 ICTA 1988
• Section 747 ICTA 1988 - Controlled Foreign Companies (see CTM79800 onwards)