CTM00550 - Introduction: abbreviations used
The following abbreviations are used in the Company Taxation manual.
| AC | ADP for Companies Manual |
| ACT | Advance Corporation Tax |
| AP | Assessment Procedures Manual |
| CAA | Capital Allowances Act |
| CG/CGT | Capital Gains/Capital Gains Tax |
| COTAX | Company Tax (computer) system |
| CT | Corporation Tax |
| CTSA | Corporation Tax self-assessment |
| CTPF | Corporation Tax pay and file |
| ESC | Extra Statutory Concession |
| FA | Finance Act |
| FID | Foreign Income Dividend(s) |
| Forex | Foreign Exchange |
| FRS | Financial Reporting Standards |
| GAAP | Generally accepted accounting practice |
| ICTA | Income & Corporation Taxes Act |
| IT | Income Tax |
| ITEPA | Income Tax (Earnings and Pensions) Act |
| NIC | National Insurance Contributions |
| NCD | Non-corporate distribution(s) |
| NCDR | Non-corporate distribution rate |
| SA | Self-assessment |
| SSAP | Statement of Standard Accounting Practice |
| SP | Statement of Practice |
| TB | Tax Bulletin |
| TCGA | Taxation of Chargeable Gains Act |
| TMA | Taxes Management Act |
| UK | United Kingdom |
| VAT | Value added tax |
