SolvedCTM35105 | Income Tax: collection of tax on annual payments: introduction
From HM Revenue & Customs · Company Taxation Manual
ITA07/PART15/CHAPTER15
CHAPTER15 holds the provisions for accounting for IT on ITA07/S901 annual payments made by UK resident companies, SAIM9120 onwards. Such payments are described as ‘section 946 payments’.
Form CT61 is provided for use by companies making returns under CHAPTER15.