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HMRC internal manual

Debt Management and Banking Manual

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

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.