CTM90600 - Corporation Tax self-assessment (CTSA): Claims and elections: Contents


CTM90602 Introduction
CTM90605 Quantification
CTM90610 Time limits
CTM90615 Mistakes
CTM90620 Categories
CTM90625 Affecting only one accounting period
CTM90630 Affecting more than one accounting period
CTM90635 Amended return, outside return
CTM90640 Must be made in a return
CTM90645 Outside normal time limits
CTM90650 No fraud or neglect
CTM90655 Another person’s liability affected
CTM90660 Reduction in overall liability
CTM90665 Fraud or neglect
CTM90670 Relief from double assessment