DMBM405640 - Interest: Interest Review Unit (IRU): Corporation Tax (CT): Corporation Tax Self Assessment (CTSA) 1 July 1999 onwards

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Corporation Tax Self Assessment (CTSA) was introduced on 1st July 1999. Objections tointerest charges may be received in the following specific circumstances

• CTSA Group Payment Arrangements
• CTSA Quarterly Instalment Payments (QIPs)
• CTSA Negative credit interest
• CTSA Surrender of company tax refund within a group.

Information about these can be found in the following paragraphs.