Company Taxation Manual
Contents:
- Preface
- CTM00200 – Destination & derivation tables for CT to CTM conversion [CTM00200]
- CTM00500 – Introductory [CTM00500]
- CTM01000 – Corporation Tax [CTM01000]
- [CTM14000] CTM14000 – Non-corporate distribution rate
- CTM15000 – Distributions [CTM15000]
- Distributions [CTM15000]
- CTM18000 – Shadow ACT [CTM18000]
- Shadow ACT [CTM18000]
- CTM20000 – Advance Corporation Tax (ACT) [CTM20000]
- Advance Corporation Tax (ACT) [CTM20000]
- CTM34000 – Residence [CTM34000]
- Residence [CTM34000]
- CTM35000 – Income Tax [CTM35000]
- Income Tax [CTM35000]
- CTM36000 – Particular topics [CTM36000]
- Particular topics [CTM36000]
- CTM40000 – Particular bodies [CTM40000]
- Particular bodies [CTM40000]
- [CTM48000] CTM48000 – Authorised investment funds
- Investment Trusts [CTM47000]
- [CTM48800] CTM48800 – AIFs: Property authorised investment funds (Property AIFs)
- Authorised investment funds [CTM48000]
- CTM49000 – Building societies [CTM49000]
- AIFs: Property authorised investment funds (Property AIFs) [CTM48800]
- [CTM50000] CTM50000 – Loan relationships
- Tax elected funds (TEFs) [CTM48900]
- CTM60000 – Close companies [CTM60000]
- Building societies [CTM49000]
- [CTM70000] CTM70000 – Exchange differences and financial instruments
- CTM80000 – Groups & consortia [CTM80000]
- Close companies [CTM60000]
- CTM90000 – Corporation Tax self assessment [CTM90000]
- Groups & consortia [CTM80000]
- [CTM001] CTMUPDATE001 – Company taxation manual: update index
- Additional material found on the HMRC site [CTM09020]
- Corporation Tax self assessment [CTM90000]
- Additional material found on the HMRC site [CTM08010]