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Contents

Official guidance
Debt Management and Banking Manual

DMBM405600 · Interest: Interest Review Unit (IRU): Corporation Tax (CT)

  • DMBM405610 · General background
  • DMBM405620 · Corporation Tax Assessments (CTA) pre 1 October 1993
  • DMBM405630 · Corporation Tax Pay and File (CTPF) 1 October 1993 to 1 July 1999
  • DMBM405640 · Corporation Tax Self Assessment (CTSA) 1 July 1999 onwards
  • DMBM405650 · CTSA Group payment arrangements
  • DMBM405660 · CTSA Quarterly instalment payments (QIPs)
  • DMBM405670 · CTSA Negative credit interest
  • DMBM405680 · CTSA Surrender of company tax refund within a group
  • DMBM405690 · Carry back
  • DMBM405700 · Section 419 ICTA 1988 assessing
  1. Interest: contents
  2. Interest: Interest Review Unit (IRU): Corporation Tax (CT): Contents

DMBM405600 | Interest: Interest Review Unit (IRU): Corporation Tax (CT): Contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Contents10 entries

  1. DMBM405610Interest: Interest Review Unit (IRU): Corporation Tax (CT): General background
  2. DMBM405620Interest: Interest Review Unit (IRU): Corporation Tax (CT): Corporation Tax Assessments (CTA) pre 1 October 1993
  3. DMBM405630Interest: Interest Review Unit (IRU): Corporation Tax (CT): Corporation Tax Pay and File (CTPF) 1 October 1993 to 1 July 1999
  4. DMBM405640Interest: Interest Review Unit (IRU): Corporation Tax (CT): Corporation Tax Self Assessment (CTSA) 1 July 1999 onwards
  5. DMBM405650Interest: Interest Review Unit (IRU): Corporation Tax (CT): CTSA Group payment arrangements
  6. DMBM405660Interest: Interest Review Unit (IRU): Corporation Tax (CT): CTSA Quarterly instalment payments (QIPs)
  7. DMBM405670Interest: Interest Review Unit (IRU): Corporation Tax (CT): CTSA Negative credit interest
  8. DMBM405680Interest: Interest Review Unit (IRU): Corporation Tax (CT): CTSA Surrender of company tax refund within a group
  9. DMBM405690Interest: Interest Review Unit (IRU): Corporation Tax (CT): Carry back
  10. DMBM405700Interest: Interest Review Unit (IRU): Corporation Tax (CT): Section 419 ICTA 1988 assessing
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