| CTM97405 | Introduction |
| CTM97410 | Administration |
| CTM97420 | Companies eligible |
| CTM97430 | Copy of the contract |
| CTM97440 | Copy of the guidance notes |
| CTM97450 | Pre-acceptance checks |
| CTM97460 | Accounting periods & group payment periods |
| CTM97470 | Newly acquired company: example |
| CTM97480 | Short accounting period: example |
| CTM97490 | Payment of tax |
| CTM97500 | Closing date |
| CTM97510 | Overpayment |
| CTM97520 | Rolling forward |
| CTM97530 | Removal by agreement |
| CTM97540 | Removal by contract |
| CTM97550 | Participating companies list |
| CTM97560 | Apportion payments at closure |
| CTM97570 | Late filing penalties |
| CTM97580 | Termination: Clause 18 |
| CTM97590 | Termination: Clause 19 |
