CISR76000 - Deductions: CTSA subcontractors: contents

CISR76010Introduction
CISR76020Claims to credit for deductions made
CISR76030Guidelines on allocation of credit
CISR76040Claims for current accounting period deductions to be used against arrears of earlier accounting periods
CISR76050Claims to repayment of deductions before accounting period has ended
CISR76060Repayment and repayment interest
CISR76070Claims to use credit against payments due
CISR76080In-year credit for CIS deductions set against PAYE/NIC liabilities