SolvedCTM90130 | CTSA: introduction: layout of guidance
From HM Revenue & Customs · Company Taxation Manual
The guidance material at CTM90000 onwards covers both CTSA provisions.
It does not cover
CTSA enquiry provisions or procedures. For this see the Enquiry Manual (EM),
COTAX, the computer system that supports CTSA or related procedural guidance. For this, see the COTAX Manual (COM).