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HMRC internal manual

Enquiry Manual

Companies: introduction

The guidance contained in other sections of the Enquiry Manual generally applies to company enquiries and should be read in conjunction with the specific guidance on companies.

The additional guidance in this chapter and the chapter on close companies includes

  • payments under ITA07/Part15/Chapter15 EM8050+
  • groups EM8100+
  • directors and participators EM8200+
  • close companies EM8500+
  • settlement problems peculiar to companies including CTA10/S455 and 464A EM8600+

The legislation that applies depends on the accounting period which can be conveniently grouped as follows

  • APs where notice to file a return issued before 1 January 1993 (Corporation Tax Assessing - CTA)
  • where notice to file issued after 31 December 1992 for APs ending before 1 July 1999 (Corporation Tax Pay and File - CTPF)
  • APs ending on or after 1 July 1999 (Corporation Tax Self Assessment - CTSA).

Company includes all concerns within the charge to corporation tax. Industrial and provident societies, authorised unit trusts, unincorporated clubs and societies are companies for tax purposes.