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.