CTM92000 - Corporation Tax self assessment (CTSA): the payment obligation: contents


CTM92005 General
CTM92010 Due dates
CTM92030 Collectible amounts
CTM92090 Repayment before liability finally established - CTSA
CTM92100 Repayment before liability finally established - CTPF
CTM92110 Repayment before liability finally established - open appeal
CTM92150 Repayment of IT
CTM92160 Payment of tax credit
CTM92170 Repayment of CIS25/SC60 tax
CTM92180 Late payment interest
CTM92190 Late payment interest - tax deductible
CTM92200 Interest revision for unremittable overseas income or gains
CTM92220 ACT carry-back - late payment interest
CTM92240 Carry-back of trading losses or non-trading deficit - late payment interest
CTM92250 Carry-back of trading losses or non-trading deficit - late payment interest - summary of examples
CTM92251 Carry-back of trading losses or non-trading deficit - late payment interest - example 1
CTM92252 Carry-back of trading losses or non-trading deficit - late payment interest - example 2
CTM92253 Carry-back of trading losses or non-trading deficit - late payment interest - example 3
CTM92254 Carry-back of trading losses or non-trading deficit - late payment interest - example 4
CTM92255 Carry-back of trading losses or non-trading deficit - late payment interest - example 5
CTM92256 Carry-back of trading losses or non-trading deficit - late payment interest - example 6
CTM92270 Displaced ACT carried back - late payment interest
CTM92290 Credit interest
CTM92310 Repayment interest
CTM92320 Credit interest and repayment interest are taxable
CTM92340 ACT carry-back - repayment interest
CTM92360 Carry-back of trading losses or non-trading deficit - repayment interest
CTM92380 Trading loss carry-back - ICTA88/S242 - repayment interest
CTM92400 Displaced ACT carried back - repayment interest
CTM92420 Giving effect to carry-backs
CTM92440 Repayment - intra-group surrender - FA89/S102
CTM92460 Repayment - intra-group surrender - joint notice
CTM92480 Payment for surrendered tax refund