A Guide to Corporation Tax Self Assessment for Tax Practitioners and Inland Revenue Officers
About this guide
HM Revenue & Customs (HMRC) recognises the importance of providing clear guidance to explain the system to ensure that everyone affected understands their role and can comply with their obligations.
This Guide, published in 1999, was part of a series of explanatory notes prepared primarily for use by tax practitioners and Inland Revenue staff. It has been largely superseded by the guidance material included in the manuals available elsewhere on our website but it remains a useful summary of the main CTSA legislation which is mostly in Schedule 18 of Finance Act 1998.
Many other details have changed since the Guide was published and we advise you to check our website for more up to date information.
For instance, CT Online services do now provide facilities for delivering returns electronically and customers can check their liabilities and payments online too. Visit the do it online area of this website or call 0845 605 5999 to find out more and to register.
Many of the forms, leaflets and specialist guidance mentioned in Appendix 3 have also changed. You are advised to check Forms for corporation tax for more recent versions, or search our website for up to date specialist advice.
Controlled Foreign Company rules and thetransfer-pricing regime are very important for the companies affected by them. Except for the record-keeping requirement of CTSA as it relates to transfer pricing, details of these topics remain outside the scope of this Guide.
This Guide also does not cover the changes made by Paragraphs 84 to 87 Schedule 18 FA 1998 and subsequent legislation in the specialised area of insurance. Changes that affect insurance companies and friendly societies are dealt with in the Life Assurance Manual and the General Insurance Manual available on the website.
Although this Guide is Crown copyright, readers are welcome to reproduce its contents for their own use.
The Guide is now only available on the website and there are no longer any paper copies.
The above guide is also available in compressed
format (ZIP 110K)
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