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Contents

Official guidance
Company Taxation Manual

CTM80900 · Groups & consortia: consortia - group income

  • CTM80905 · Election - to pay dividends without ACT
  • CTM80910 · Election - to pay charges on income or loan relationship interest without accounting for IT
  • CTM80915 · Election - under ICTA88/S247
  • CTM80920 · Election - form of
  • CTM80925 · Multiple elections
  • CTM80930 · Election - two companies only involved
  • CTM80935 · Election - validity
  • CTM80940 · Late elections
  • CTM80945 · Election - ceasing to apply
  • CTM80950 · Election: record of
  • CTM80955 · Recovery of ACT or IT
  1. Groups & consortia: consortia - group income: contents
  2. Groups & consortia: consortia - group income: election: record of

CTM80950 | Groups & consortia: consortia - group income: election: record of

From HM Revenue & Customs · Company Taxation Manual

Keep a copy of the election and the letter notifying acceptance of the election in the permanent notes sub-file of each company concerned.

Keep any subsequent notification of cessation or revocation of an election in the permanent notes sub-file of each company concerned.

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