Accounting period

Appeals, notices of

Appointed day

Arrangements for paying tax on behalf of group members

Assessments

Appeal against

Basis of assessment

Claims, Commissioners not liable to give effect to

Double assessment, relief in case of

General time-limits

Loss of tax discovered or determination of amount discovered to be incorrect

Mistake in return, relief in case of

Procedure

Calculation of tax payable

Capital allowances

Amendment of return for another accounting period

Amendment or withdrawal

Claim to be included in return

Content of claims

Generally

Time-limit for claims

Chargeability, duty to give notice of

Cheque payments

Claims and elections

Affecting tax liability of another person

Arising out of certain HMRC's amendments or assessments

Capital allowances

European company (SE)

Film tax relief

Friendly societies

Further assessments

Group relief

Insurance companies

Loss of tax brought about carelessly or deliberately

More than one accounting period

Not included in returns

Not to give rise to reduction in liability

Outside time-limits

Procedure for making

Quantified

Remediation of contaminated/derelict land

Repayment in advance of liability being established

Research and development relief

Single accounting period

Supplementary

Television tax relief

That may be made or given

Time-limits for making

Controlled foreign companies

Determinations

Effect as self-assessment

Extent of power to make

No return delivered in response to notice

Notice complied with in part

Restrictions on power to make

Superseded by actual self-assessment

Discovery assessments

Loss of tax brought about carelessly/deliberately

Restrictions on power to make

Return made in accordance with prevailing practice

Situation not disclosed by return or related documents etc.

Documents

Due and payable, when

Electronic lodgement of returns

Enquiries

– see Enquiries

European Economic Interest Groupings

Form of return

Friendly societies, non-actuarial investigations

General insurance business, non-annual accounting of

Groups

Instalment payments, managed payment plans

Insurance companies, non-annual accounting of general insurance business

Interest

Material date

Overdue/underpaid tax

Overpaid/early paid tax

Penalties, on

Recovery

Losses, set-off against profits of same or earlier accounting period

Managed payment plans

Material date, meaning

Meaning of tax

Overpayment of tax, recovery

Payment

Penalties

Determination of

Evidence in relation to proceedings

Generally

Multiple tax-related penalties in respect of same accounting period

Quarterly instalment payments

Allocation of payments

Due and payable

Generally

Group arrangements

Information to be provided

Interest on overpaid amounts

Interest on unpaid tax

Large company, meaning

Payslips

Penalty for unpaid tax

Records, inspection of

Records, production of

Repayment of amounts

Return form CT600

Ring fence profits

Surrender of refund within group

Transitional provision

Records to be kept

Recovery of excessive repayments etc.

Generally

Time-limits for

Recovery of interest overpaid

Recovery of penalty or interest

Recovery of tax

Magistrates' courts

Not postponed

Repayment in advance of liability being established, claims

Returns

Accounts required in case of Companies Act company

Amendment by company

Claims and elections to be included in return

Claims that cannot be made without a return

Conclusiveness of amounts in

Correction by HMRC

Delivery, meaning of

Electronic communications

Enquiries

– see Enquiries

Excuse for late delivery

Failure to deliver, penalties

Filing date

Notice to require

Partnership statement information

Period beginning before appointed day, notice relating to

Period for which required

Publication of requirements as to information/accounts/statements and reports

Self-assessment inclusion