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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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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)