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CTM97000 | Corporation Tax self assessment (CTSA): group relief - general: contents

From HM Revenue & Customs · Company Taxation Manual

Contents15 entries

  1. CTM97002Corporation Tax self assessment (CTSA): group relief - general: Introduction
  2. CTM97005Corporation Tax self assessment (CTSA): group relief - general: Claim to be made in return
  3. CTM97010Corporation Tax self assessment (CTSA): group relief - general: specify amount claimed
  4. CTM97015Corporation Tax self assessment (CTSA): group relief - general: amount to be claimed
  5. CTM97020Corporation Tax self assessment (CTSA): group relief - general: consent to surrender
  6. CTM97025Corporation Tax self assessment (CTSA): group relief - general: surrender of losses
  7. CTM97030Corporation Tax self assessment (CTSA): group relief - general: allowing the claim
  8. CTM97035Corporation Tax self assessment (CTSA): group relief - general: withdrawal of consent
  9. CTM97040Corporation Tax self assessment (CTSA): group relief - general: simplified arrangement
  10. CTM97045Corporation Tax self assessment (CTSA): group relief - general: time limit
  11. CTM97050Corporation Tax self assessment (CTSA): group relief - general: time limit - enquiry cases
  12. CTM97055Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims
  13. CTM97060Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims - SP5/01 - text
  14. CTM97065Corporation Tax self assessment (CTSA): group relief - general: time limit - late claims - SP5/01 - guidance on
  15. CTM97070Corporation Tax self assessment (CTSA): group relief - general: surrendered amount reduced