CTM - Recent changes to this Manual

The Company Taxation Manual (CT) in its previous form has been withdrawn and replaced by new revamped, reordered and renumbered Company Taxation Manual (CTM) which is published today under eighteen main contents headings. Whilst the contents of the guidance pages are essentially unchanged a considerable number of minor revisions have been made along with changes to reflect current CT&VAT manual standards, the formation of HMRC, and the renumbering. Taken together the effect of all the above will be that of a new manual and readers should treat it accordingly.

Due to time constraints it has not been possible to review all of the contents so readers should bear in mind that there are pages or subjects which may appear out to be of date. It is hoped to correct these in the coming months. If you cannot find an old CT page in the conversion charts then it has not been carried forward on the grounds of obsolescence.

Please note that updates are made to the Internet copy of manuals a week or so after they are made to the version on the HMRC internal Intranet.