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Contents

Official guidance
Company Taxation Manual

CTM22000 · ACT collection

  • CTM22010 · Introduction
  • CTM22050 · Return periods
  • CTM22060 · Contents of returns
  • CTM22070 · Date payable
  • CTM22080 · Franked investment income received in a later return period
  • CTM22085 · FID received in later return period
  • CTM22090 · Claims
  • CTM22100 · Franked payments which are not money payments
  • CTM22110 · Payments of an uncertain nature
  • CTM22150 · Items included in error
  • CTM22160 · Franked payments not made in an accounting period
  • CTM22170 · Franked payments or FID paid not returned
  • CTM22180 · ACT not paid
  • CTM22190 · Composite assessments
  • CTM22200 · Time limits
  • CTM22210 · Appeals
  • CTM22220 · Due and payable date: assessments
  • CTM22250 · Changes in rate of ACT
  • CTM22260 · Amount of set-off: different rates
  • CTM22270 · Calculations
  • CTM22280 · Effect of the provisions
  • CTM22350 · International headquarters companies (IHC): general
  • CTM22360 · International headquarters companies (IHC): assessments
  1. ACT collection: contents
  2. ACT collection: appeals

CTM22210 | ACT collection: appeals

From HM Revenue & Customs · Company Taxation Manual

The normal appeal provisions (TMA70/S31 and Rule 7 of TMA70/SCH3) apply to appeals against assessments under ICTA88/SCH13.

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