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Official guidance

Company Taxation Manual

CTM95300 · Corporation Tax self assessment: Revenue determination

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CTM95305 · CTSA: Revenue determination: Power to make
CTM95310 · CTSA: Revenue determination: Timing
CTM95320 · CTSA: Revenue determination: Period for which made
CTM95330 · CTSA: Revenue determination: When of no effect
CTM95340 · CTSA: Revenue Determination: Review
CTM95350 · CTSA: Revenue determination: Filing date ascertainable?
CTM95360 · CTSA: Revenue determination: partial compliance with notice to deliver
CTM95370 · CTSA: Revenue determination: Dates payable
CTM95380 · CTSA: Revenue determination: Enforcement power
CTM95390 · CTSA: Revenue determination: Time limit
CTM95400 · CTSA: Revenue determination: Superseded by SA
CTM95410 · CTSA: Revenue determination: Proceedings for tax started: company makes return
CTM95430 · CTSA: Revenue determination: Negative amounts
CTM95440 · CTSA: Revenue determination: Conclusiveness of amount
CTM95420 · CTSA: Revenue determination: Estimated assessments
CTM95450 · CTSA: Revenue determination: What to determine
CTM95460 · CTSA: Revenue determination: Estimated determination
CTM95470 · CTSA: Revenue determination: Finality

Company Taxation Manual
Corporation Tax self assessment: Revenue determination: contents

CTM95420 | CTSA: Revenue determination: Estimated assessments

From HM Revenue & Customs · Company Taxation Manual

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