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Contents

Official guidance
Company Taxation Manual
  • CTM00200 · Destination & derivation tables for CT to CTM conversion
  • CTM00500 · Introductory
  • CTM01000 · Corporation Tax
  • CTM14000 · Non-corporate distribution rate
  • CTM15000 · Distributions
  • CTM18000 · Shadow ACT to 31 March 2026
  • CTM20000 · Advance Corporation Tax (ACT)
  • CTM34000 · Residence
  • CTM35000 · Income Tax
  • CTM36000 · Particular topics
  • CTM40000 · Particular bodies
  • CTM48000 · Authorised investment funds
  • CTM48800 · AIFs: Property authorised investment funds (Property AIFs)
  • CTM49000 · Building societies
  • CTM50000 · Loan relationships
  • CTM60000 · Close companies
  • CTM70000 · Exchange differences and financial instruments
  • CTM80000 · Groups & consortia
  • CTM90000 · Corporation Tax self assessment
  • cm06740 · Corporation Tax: loss buying: major change in the business of a transferred company
  • CTM47000 · Investment Trusts
  • CTM47500 · Investment trusts: interest distributions
  • CTM48110 · Authorised investment funds: collective investment schemes: general: types of scheme
  • CTM48115 · Authorised investment funds: collective investment schemes: general: authorised investment funds
  • CTM48120 · Authorised investment funds: collective investment schemes: general: authorised unit trusts
  • CTM48125 · Authorised investment funds: collective investment schemes: general: open-ended investment companies
  • CTM48130 · Authorised investment funds: collective investment schemes: general: unauthorised unit trusts
  • CTM48135 · Authorised investment funds: collective investment schemes: general: offshore funds
  • CTM48140 · Authorised investment funds: collective investment schemes: general: unit trust schemes
  • CTM48735 · authorised investment funds: qualified investor schemes: substantial QIS holding: tax calculation: example 2
  • CTM48740 · Authorised investment funds: qualified investor schemes: substantial QIS holding: ‘inadvertent breach’
  • CTM48745 · Authorised investment funds: qualified investor schemes: substantial QIS holding: 'inadvertent breach': time limit
  • CTM48750 · Authorised investment funds: qualified investor schemes: substantial QIS holding: ‘inadvertent breach’: example: rectified
  • CTM48755 · authorised investment funds: qualified investor schemes: substantial QIS holding: ‘inadvertent breach’: example: not rectified
  • CTM48760 · Authorised investment funds: qualified investor schemes: substantial QIS holdings: disposals
  • CTM48900 · Tax elected funds (TEFs)
  • CTM61680 · Close companies: loans to participators: indirect loans - exceptions
  • CTM61690 · Close companies: loans to participators: by controlled companies
  • CTM95000 · Corporation Tax self-assessment (CTSA): Assessments
  • CTMUPDATE001 · Company taxation manual: update index
  • CTMUPDATE080117 · Company taxation manual: recent changes
  • CTMUPDATE080204 · Company taxation manual: recent changes
  • CTMUPDATE080310 · Company taxation manual: recent changes
  • CTMUPDATE080425 · Company taxation manual: recent changes
  • CTMUPDATE080501 · Company taxation manual: recent changes
  • CTMUPDATE080520 · Company taxation manual: recent changes
  • CTMUPDATE080606 · Company taxation manual: recent changes
  • CTMUPDATE080723 · Company taxation manual: recent changes
  • CTMUPDATE081111 · Company taxation manual: recent changes
  • CTMUPDATE081212 · Company taxation manual: recent changes
  • CTMUPDATE090112 · Company taxation manual: recent changes
  • CTMUPDATE090323 · Company taxation manual: recent changes
  • CTMUPDATE090422 · Company taxation manual: recent changes
  • CTMUPDATE090511 · Company taxation manual: recent changes
  • CTMUPDATE091127 · Company taxation manual: recent changes
  • CTMUPDATE091224 · Company taxation manual: recent changes
  • CTMUPDATE100120 · Company taxation manual: recent changes
  • CTMUPDATE100224 · Company taxation manual: recent changes
  • CTMUPDATE100408 · Company taxation manual: recent changes
  • CTMUPDATE100422 · Company taxation manual: recent changes
  • CTMUPDATE100521 · Company taxation manual: recent changes
  • CTMUPDATE100624 · Company taxation manual: recent changes
  • CTMUPDATE100831 · Company taxation manual: recent changes
  • CTMUPDATE110324 · Company taxation manual: recent changes
  • CTMUPDATE110509 · Company taxation manual: recent changes
  • CTMUPDATE110819 · Company taxation manual: recent changes
  • CTMUPDATE111109 · Company taxation manual: recent changes
  • CTMUPDATE120227 · Company taxation manual: recent changes
  • CTMUPDATE130220 · Company Taxation Manual: recent changes
  • CTMUPDATE130422 · Company Taxation Manual: recent changes
  • CTMUPDATE130708 · Company Taxation Manual: recent changes
  • CTMUPDATE130823 · Company Taxation Manual: recent changes
  • CTMUPDATE131129 · Company Taxation Manual: recent changes
  • CTMUPDATE140212 · Company Taxation Manual: recent changes
  • CTMUPDATE140328 · Company taxation manual: recent changes
  • CTMUPDATE140523 · Company Taxation Manual: recent changes
  • CTMUPDATE140530 · Company Taxation Manual: recent changes
  • CTMUPDATE141107 · Company Taxation Manual: recent changes
  • CTMUPDATE141121 · Company Taxation Manual: recent changes
  • CTMUPDATE150324 · Company Taxation Manual: recent changes
  1. Company Taxation Manual
  2. Company taxation manual: recent changes

CTMUPDATE080520 | Company taxation manual: recent changes

From HM Revenue & Customs · Company Taxation Manual

Below are details of the amendments that were published on 20 May 2008 (see the update index for all updates)

SectionDetails of update
CTM47000New guidance on Investment Trust Companies
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