Interest on overpaid tax
Attribution of repayments
Bank payroll tax
Capital gains tax
Companies
Income tax and tax credits
Liquidation or administration
Loan by close company to participator
Corporation tax
Amounts recoverable
Carry back of losses etc.
Carry-back of losses
Common period rule
Generally
Instalment payments
Loan relationships
Loans made to participators
Repayments of income tax
Tax credits
Generally
Income tax
PAYE
Rates
Release or writing off of debt
Self-assessment
Start date