CTM90600 - Corporation Tax self assessment: claims and elections: contents

CTM90602Introduction
CTM90605Quantification
CTM90610Time limits
CTM90615Mistakes
CTM90620Categories
CTM90625Affecting only one accounting period
CTM90630Affecting more than one accounting period
CTM90635Amended return, outside return
CTM90640Must be made in a return
CTM90645Outside normal time limits
CTM90650No fraud or neglect
CTM90655Another person’s liability affected
CTM90660Reduction in overall liability
CTM90665Fraud or neglect
CTM90670Relief from double assessment