– see also Repayment supplement

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