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Contents

Official guidance
Company Taxation Manual

CTM35100 · Income Tax: collection of tax on annual payments

  • CTM35105 · Introduction
  • CTM35110 · Return periods
  • CTM35115 · Contents of returns
  • CTM35120 · Date tax payable
  • CTM35125 · Set off of tax suffered by deduction
  • CTM35130 · Amended return where company becomes aware of an error
  • CTM35135 · Items included in error
  • CTM35140 · Payment made otherwise than in an accounting period
  • CTM35145 · Relevant payments not returned
  • CTM35150 · Unpaid tax
  • CTM35155 · Composite assessments
  • CTM35160 · Time limits
  • CTM35165 · Appeals
  • CTM35170 · Due and payable date on assessments
  1. Income Tax: contents
  2. Income Tax: collection of tax on annual payments: contents

CTM35100 | Income Tax: collection of tax on annual payments: contents

From HM Revenue & Customs · Company Taxation Manual

Contents14 entries

  1. CTM35105Income Tax: collection of tax on annual payments: introduction
  2. CTM35110Income Tax: collection of tax on annual payments: return periods
  3. CTM35115Income Tax: collection of tax on annual payments: contents of returns
  4. CTM35120Income Tax: collection of tax on annual payments: date tax payable
  5. CTM35125Income Tax: collection of tax on annual payments: set off of tax suffered by deduction
  6. CTM35130Income Tax: collection of tax on annual payments: amended return where company becomes aware of an error
  7. CTM35135Income Tax: collection of tax on annual payments: items included in error
  8. CTM35140Income Tax: collection of tax on annual payments: payment made otherwise than in an accounting period
  9. CTM35145Income Tax: collection of tax on annual payments: relevant payments not returned
  10. CTM35150Income Tax: collection of tax on annual payments: unpaid tax
  11. CTM35155Income Tax: collection of tax on annual payments: composite assessments
  12. CTM35160Income Tax: collection of tax on annual payments: time limits
  13. CTM35165Income Tax: collection of tax on annual payments: appeals
  14. CTM35170Income Tax: collection of tax on annual payments: due and payable date on assessments
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