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Official guidance

Capital Gains Manual

CG40700P · Companies and groups of companies: administration: recovery of Corporation Tax from shareholders

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CG40710 · Recovery of CT from shareholders: assessment under TCGA92 S189: timing
CG40720 · Recovery of CT from shareholders: assessment under TCGA92 S189: amount
CG40721 · Recovery of CT from shareholders: example
CG40730 · Recovery of CT from shareholders: recovery by shareholder from company
CG40740 · Recovery of CT from shareholders: gains made by the shareholder

Capital Gains Manual
Companies and groups of companies: administration: recovery of Corporation Tax from shareholders: contents

CG40720 | Recovery of CT from shareholders: assessment under TCGA92 S189: amount

From HM Revenue & Customs · Capital Gains Manual

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