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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: collection of tax on annual payments: contents
  2. Income Tax: collection of tax on annual payments: appeals

CTM35165 | Income Tax: collection of tax on annual payments: appeals

From HM Revenue & Customs · Company Taxation Manual

ICTA88/SCH16

The normal appeal provisions (TMA70/S31, TMA70/SCH3 Rule 4) apply to appeals against assessments under CHAPTER15.

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