CTM92000 - Corporation Tax self assessment (CTSA): the payment obligation: contents

  1. CTM92005
    General
  2. CTM92010
    Due dates
  3. CTM92030
    Amounts payable/repayable
  4. CTM92090
    Repayment before liability finally established
  5. CTM92110
    Repayment before liability finally established - open appeal
  6. CTM92150
    Repayment of IT
  7. CTM92160
    Payment of tax credit
  8. CTM92170
    Repayment of CIS25/SC60 tax
  9. CTM92180
    Late payment interest
  10. CTM92190
    Late payment interest - tax deductible
  11. CTM92200
    Interest revision for unremittable overseas income or gains
  12. CTM92240
    Carry-back of trading losses or non-trading deficit - late payment interest
  13. CTM92250
    Carry-back of trading losses or non-trading deficit - late payment interest - summary of examples
  14. CTM92251
    Carry-back of trading losses or non-trading deficit - late payment interest - example 1
  15. CTM92252
    Carry-back of trading losses or non-trading deficit - late payment interest - example 2
  16. CTM92253
    Carry-back of trading losses or non-trading deficit - late payment interest - example 3
  17. CTM92254
    Carry-back of trading losses or non-trading deficit - late payment interest - example 4
  18. CTM92290
    Credit interest
  19. CTM92310
    Repayment interest
  20. CTM92320
    Credit interest and repayment interest are taxable
  21. CTM92360
    Carry-back of trading losses or non-trading deficit - repayment interest
  22. CTM92440
    Repayment - intra-group surrender - CTA2010/S963
  23. CTM92460
    Repayment - intra-group surrender - joint notice
  24. CTM92480
    Payment for surrendered tax refund