ACT stands for Advance Corporation Tax. It applied only to APs ending on or before 5 April 1999.

Where a company paid a dividend or other qualifying distribution, it had to make an advance payment of CT. The ACT was calculated by reference to the amount or value of the distribution made.

Full details about ACT are contained in the Company Taxation (CT) Manual at CTM20000 onwards.


Companies and their agents refer to their view of CT View L and P as their account. They may also refer to it as the Business Tax Dashboard.

The service shows the information in COTAX Function VPPD (View Payment and Posting Details) in a way that an outside user can understand.

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