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Contents

Official guidance
Enquiry Manual

EM8010 · Companies: Rights and Obligations

  • EM8011 · General
  • EM8015 · Delivering a Return of CT Profits
  • EM8016 · Penalties for Late Delivery of a CT Return
  • EM8020 · Payment of Corporation Tax
  • EM8025 · Amending a Return
  • EM8030 · Claims and Elections
  • EM8035 · Assessments
  1. Companies: Rights and Obligations: Contents
  2. Companies: Rights and Obligations: General

EM8011 | Companies: Rights and Obligations: General

From HM Revenue & Customs · Enquiry Manual

Guidance can be found at

  • CH10000+ on the obligation to keep records and at EM5150 on related penalties

  • EM4550+ on notifying chargeability

  • EM8050+ on ITA07/Part15/Chapter15

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