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CTM92000 | Corporation Tax self assessment (CTSA): the payment obligation: contents

From HM Revenue & Customs · Company Taxation Manual

Contents33 entries

  1. CTM92005Corporation Tax self-assessment (CTSA): the payment obligation: general
  2. CTM92010Corporation Tax self-assessment (CTSA): the payment obligation: Due dates
  3. CTM92030Corporation Tax self-assessment (CTSA): the payment obligation: amounts payable/repayable
  4. CTM92090Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established
  5. CTM92110Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established - open appeal
  6. CTM92150Corporation Tax self-assessment (CTSA): the payment obligation: repayment of IT
  7. CTM92160Corporation Tax self-assessment (CTSA): the payment obligation: payment of tax credit
  8. CTM92170Corporation Tax self-assessment (CTSA): the payment obligation: repayment of CIS25/SC60 tax
  9. CTM92180Corporation Tax self-assessment (CTSA): the payment obligation: late payment interest
  10. CTM92190Corporation Tax self-assessment (CTSA): the payment obligation: late payment interest - tax deductible
  11. CTM92200Corporation Tax self-assessment (CTSA): the payment obligation: interest revision for unremittable overseas income or gains
  12. CTM92240Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest
  13. CTM92250Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - summary of examples
  14. CTM92251Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 1
  15. CTM92252Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 2
  16. CTM92253Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 3
  17. CTM92254Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 4
  18. CTM92290Corporation Tax self-assessment (CTSA): the payment obligation: credit interest
  19. CTM92310Corporation Tax self-assessment (CTSA): the payment obligation: repayment interest
  20. CTM92320Corporation Tax self-assessment (CTSA): the payment obligation: credit interest and repayment interest are taxable
  21. CTM92360Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - repayment interest
  22. CTM92440Corporation Tax self-assessment (CTSA): the payment obligation: repayment - intra-group surrender - CTA2010/S963
  23. CTM92460Corporation Tax self-assessment (CTSA): the payment obligation: repayment - intra-group surrender - joint notice
  24. CTM92480Corporation Tax self-assessment (CTSA): the payment obligation: payment for surrendered tax refund
  25. CTM92100Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established - CTPF
  26. CTM92220Corporation Tax self-assessment (CTSA): the payment obligation: ACT carry-back - late payment interest
  27. CTM92255Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 5
  28. CTM92256Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 6
  29. CTM92270Corporation Tax self-assessment (CTSA): the payment obligation: displaced ACT carried back - late payment interest
  30. CTM92340Corporation Tax self-assessment (CTSA): the payment obligation: ACT carry-back - repayment interest
  31. CTM92380Corporation Tax self-assessment (CTSA): the payment obligation: trading loss carry-back - ICTA88/S242 - repayment interest
  32. CTM92400Corporation Tax self-assessment (CTSA): the payment obligation: displaced ACT carried back - repayment interest
  33. CTM92420Corporation Tax self-assessment (CTSA): the payment obligation: giving effect to carry-backs