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COM151200 | CT Pay and File: assessments: other assessments

From HM Revenue & Customs · COTAX Manual

You can only use COTAX to make mainstream CT assessments for CT Pay and File Accounting Periods (APs).

You make assessments on other duties by following the guidance in COM23130/COM23132 and the Company Taxation Manual (CTM).

These include assessments in respect of

  • contractors in the Construction Industry regulations

  • Paragraph (Para) 52 Schedule 18 Finance Act (FA) 1998 - Recovery of over-repayments

  • Section 252 (1) (b) Income and Corporation Taxes Act (ICTA) 1988 - Recovery of excessive Tax Credit payment or set-off

  • Schedules 13 or 16 ICTA 1988

  • Section 189 or 190 Taxes and Capital Gains Act (TCGA) 1992 - Recovery from a shareholder or group member

  • Section 30 Taxes Management Act (TMA) 1970 - recovery of over-repayments

  • Section 419 ICTA 1988

  • Section 747 ICTA 1988 - Controlled Foreign Companies (see CTM79800 onwards)