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Official guidance
Company Taxation Manual

CTM01400 · Corporation Tax: accounting periods

  • CTM01405 · Apportionment
  • CTM01410 · Commencement
  • CTM01420 · Commencement - special cases
  • CTM01500 · End of
  • CTM01510 · Cannot exceed 12 months
  • CTM01515 · Companies in administration
  • CTM01520 · Company winding-up
  • CTM01530 · Two or more trades
  • CTM01550 · Insufficient information to determine
  • CTM01560 · Accounts made up to slightly varying dates
  1. Corporation Tax
  2. Corporation Tax: accounting periods: contents

CTM01400 | Corporation Tax: accounting periods: contents

From HM Revenue & Customs · Company Taxation Manual

Contents10 entries

  1. CTM01405Corporation Tax: accounting periods: apportionment
  2. CTM01410Corporation Tax: accounting periods: commencement
  3. CTM01420Corporation Tax: accounting periods: commencement - special cases
  4. CTM01500Corporation Tax: accounting periods: end of
  5. CTM01510Corporation Tax: accounting periods: cannot exceed 12 months
  6. CTM01515Corporation Tax: accounting periods: companies in administration
  7. CTM01520Corporation Tax: accounting periods: company winding-up
  8. CTM01530Corporation Tax: accounting periods: two or more trades
  9. CTM01550Corporation Tax: accounting periods: insufficient information to determine
  10. CTM01560Corporation Tax: accounting periods: accounts made up to slightly varying dates
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