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Contents

Official guidance
Company Taxation Manual

CTM49400 · Building societies: application of Corporation Tax

  • CTM49405 · Building societies: application of CT: scope
  • CTM49415 · Building societies: application of CT: how profits arise
  • CTM49420 · Building societies: application of CT: loan relationships
  • CTM49426 · Building societies: application of CT: other investments
  • CTM49428 · Building societies: application of CT: interest received taxed
  • CTM49430 · Building Societies: application of CT: income from property
  • CTM49440 · Building societies: application of CT: rents payable
  • CTM49450 · Building societies: application of CT: profits on mortgaged properties sold
  • CTM49475 · Building societies: application of CT: terminal bonus payments
  • CTM49480 · Building societies: application of CT: permanent interest bearing shares (PIBS)
  • CTM49485 · Building societies: application of CT: permanent interest bearing shares (PIBS): incidental costs
  • CTM49500 · Building societies: application of CT: subscriptions
  • CTM49510 · Building societies: application of CT: impairment losses
  • CTM49520 · Building societies: application of CT: capital allowances and charges
  • CTM49560 · Building societies: application of CT: losses
  • CTM49570 · Building societies: application of CT: Capital Gains
  • CTM49620 · Building societies: application of CT: mergers
  • CTM49630 · Building societies: application of CT: mergers: bonus payments
  • CTM49640 · Building societies: application of CT: conversion into plc
  1. Building societies: application of Corporation Tax: contents
  2. Building societies: application of CT: scope

CTM49405 | Building societies: application of CT: scope

From HM Revenue & Customs · Company Taxation Manual

Building societies fall within the scope of CT. Therefore the guidance in CTM02000 onwards will apply, but with certain modifications (see CTM49415 to CTM49640).

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