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Official guidance
Company Taxation Manual

CTM40500 · Particular bodies: Registered societies

  • CTM40505 · General
  • CTM40507 · Background and types of society
  • CTM40510 · Claims for exemption
  • CTM40513 · Payments not distributions
  • CTM40515 · Carrying on trade - dividends and similar
  • CTM40520 · Share and loan interest paid: the society
  • CTM40525 · Returns of gross payments
  • CTM40530 · Payment of share and loan interest and other payments: treatment of recipient
  • CTM40535 · Accounting periods of retail co-operative
  • CTM40540 · Relief for losses carried forward
  • CTM40545 · Assets transferred to another society
  • CTM40550 · Conversion to a Companies Act company and vice versa
  • CTM40555 · Financial compensation
  • CTM40560 · Carrying on trade - collective assurances
  • CTM40565 · Carrying on trade - allowable deductions
  • CTM40570 · Carrying on trade - fines and fees received
  • CTM40575 · Allotment and garden societies
  • CTM40580 · Agricultural and fishing co-operatives treated as registered societies
  • CTM40590 · Particular bodies: industrial and provident societies: unregistered associations treated as registered societies
  • CTM40595 · Particular bodies: industrial and provident societies: second and third tier associations
  1. Particular bodies: contents
  2. Particular bodies: Registered societies: contents

CTM40500 | Particular bodies: Registered societies: contents

From HM Revenue & Customs · Company Taxation Manual

Contents20 entries

  1. CTM40505Particular bodies: registered societies: general
  2. CTM40507Particular bodies: registered societies: background and types of society
  3. CTM40510Particular bodies: registered societies: claims for exemption
  4. CTM40513Particular bodies: registered societies: payments not distributions
  5. CTM40515Particular bodies: registered societies: carrying on trade - dividends and similar
  6. CTM40520Particular bodies: registered societies: share and loan interest paid: the society
  7. CTM40525Particular bodies: registered societies: returns of gross payments
  8. CTM40530Particular bodies: registered societies: payment of share and loan interest and other payments: treatment of recipient
  9. CTM40535Particular bodies: registered societies: accounting periods of retail co-operative
  10. CTM40540Particular bodies: registered societies: relief for losses carried forward
  11. CTM40545Particular bodies: registered societies: assets transferred to another society
  12. CTM40550Particular bodies: registered societies: conversion to a Companies Act company and vice versa
  13. CTM40555Particular bodies: registered societies: financial compensation
  14. CTM40560Particular bodies: registered societies: carrying on trade - collective assurances
  15. CTM40565Particular bodies: registered societies: carrying on trade - allowable deductions
  16. CTM40570Particular bodies: registered societies: carrying on trade - fines and fees received
  17. CTM40575Particular bodies: registered societies: allotment and garden societies
  18. CTM40580Particular bodies: registered societies: agricultural and fishing co-operatives treated as registered societies
  19. CTM40590Particular bodies: industrial and provident societies: unregistered associations treated as registered societies
  20. CTM40595Particular bodies: industrial and provident societies: second and third tier associations
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