Company taxation manual: main contents

Updates to this guidance

CTM00200 Destination & derivation tables for CT to CTM conversion
CTM00500 Introduction
CTM01000 Corporation Tax
CTM14000 Non corporate distribution rate
CTM15000 Distributions
CTM18000 Shadow ACT
CTM20000 Advance Corporation Tax (ACT)
CTM34000 Residence
CTM35000 Income Tax
CTM36000 Particular topics
CTM40000 Particular bodies
CTM47000 Investment trusts
CTM48000 Authorised investment funds (AIFs)
CTM48800 Property authorised investment funds (PAIFs)
CTM48900 Tax elected funds (TEFs)
CTM49000 Building societies
CTM50000 Loan relationships
CTM60000 Close companies
CTM70000 Exchange differences and financial instruments
CTM80000 Groups and consortia
CTM90000 Corporation Tax self assessment