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Contents

Official guidance

Company Taxation Manual

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

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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

Company Taxation Manual
Corporation Tax self-assessment (CTSA): Assessments: Contents

CTM95110 | Corporation Tax self-assessment (CTSA): Assessments: Service of

From HM Revenue & Customs · Company Taxation Manual

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