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Official guidance
Company Taxation Manual

CTM95000 · Corporation Tax self-assessment (CTSA): Assessments

  • CTM95010 · Normal due date unaffected
  • CTM95020 · Agreed figures - CT Pay and File (CTPF) periods
  • CTM95030 · Discovery - general
  • CTM95040 · Discovery - affecting another company or accounting period
  • CTM95050 · Discovery - when prohibited
  • CTM95060 · Discovery - restrictions on the power to make
  • CTM95070 · Discovery - information available
  • CTM95080 · Discovery: Information available - onus on company
  • CTM95090 · Discovery - information available - prevailing practice
  • CTM95100 · Time limit
  • CTM95110 · Service of
  • CTM95120 · CTPF and discovery
  • CTM95130 · Appeals
  • CTM95140 · Recovery of excessive repayments
  1. Corporation Tax self-assessment (CTSA): Assessments: Contents
  2. Corporation Tax self-assessment (CTSA): Assessments: Discovery - restrictions on the power to make

CTM95060 | Corporation Tax self-assessment (CTSA): Assessments: Discovery - restrictions on the power to make

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Enquiry Manual at EM3200+

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