– see also Repayment supplement

Attribution of repayments

Legislation/Regulatory – FA2009 Sch. 54, para. 13

Bank payroll tax

Legislation/Regulatory – FA2009 s. 102, Sch. 54 ; FA2010 Sch. 1, para. 30

Capital gains tax

Legislation/Regulatory – FA2009 s. 102, 104, Sch. 54

Companies

Income tax and tax credits

Legislation/Regulatory – F(No. 3)A2010 Sch. 9, para. 11 ; FA2009 Sch. 54, para. 9B

Liquidation or administration

Legislation/Regulatory – CTA2010 s. 633

Loan by close company to participator

Legislation/Regulatory – F(No. 3)A2010 Sch. 9, para. 11 ; FA2009 Sch. 54, para. 9C

Corporation tax

Amounts recoverable

Legislation/Regulatory – F(No. 3)A2010 Sch. 9, para. 12 ; FA2009 Sch. 54A, para. 1, 2

Carry back of losses etc.

Commentary – Tax Reporter ¶183-431

Carry-back of losses

Legislation/Regulatory – F(No. 3)A2010 Sch. 9, para. 10 ; FA2009 Sch. 54, para. A1(1)-A1(4)

Common period rule

Legislation/Regulatory – F(No. 3)A2010 Sch. 9, para. 12 ; FA2009 Sch. 54A, para. 3

Generally

Commentary – Tax Reporter ¶183-430
Legislation/Regulatory – CTA2009 Sch. 2, para. 56 ; F(No. 3)A2010 Sch. 9, Pt. 1 ; FA2009 s. 101-104 ; FA98 s. 34, Sch. 4, para. 3 ; ICTA88 s. 826, 826A ; ITTOIA2005 s. 749A ; SI 1989/1297 reg. 3B ; SI 2010/1879

Instalment payments

Commentary – Tax Reporter ¶183-433
HMRC Guidance – CTM92730

Loan relationships

Commentary – Tax Reporter ¶717-100 ; Tax Reporter ¶717-600
HMRC Guidance – CFM46260 ; CFM46380 ; CFM46400 ; CFM74110

Loans made to participators

Commentary – Tax Reporter ¶183-431

Repayments of income tax

Commentary – Tax Reporter ¶183-431

Tax credits

Commentary – Tax Reporter ¶183-431

Generally

Commentary – Tax Reporter ¶182-975

Income tax

Legislation/Regulatory – FA2009 s. 102, 104, Sch. 54

PAYE

Legislation/Regulatory – SI 2003/2682 reg. 83, 115

Rates

Legislation/Regulatory – FA2009 s. 101-104 ; SI 1989/1297 reg. 3 ; SI 2010/1879 ; SI 2011/2446

Release or writing off of debt

Legislation/Regulatory – ICTA88 s. 826(4)
HMRC Guidance – COM100 ; COM53013 ; CTM98245

Self-assessment

Commentary – Tax Reporter ¶182-975

Start date

Legislation/Regulatory – FA2009 Sch. 54, para. 1-5