Corporation tax self-assessment (CTSA)
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Superseded by actual self-assessment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
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
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
