| EM1502 |
Outline |
| EM1503 |
Neutral Approach |
| EM1505 |
ITSA Filing Dates for Individuals, Trustees and Partnerships |
| EM1506 |
ITSA Time Limits |
| EM1507 |
ITSA Time Limits - Examples |
| EM1508 |
ITSA Time Limits - Return Issued after 31 October |
| EM1510 |
CTSA Time Limits |
| EM1511 |
CTSA Time Limits - Examples |
| EM1512 |
CTSA Time Limits - Identify the whole group before considering whether it is small |
| EM1513 |
CTSA Time Limits - Qualifying conditions to be a small group |
| EM1514 |
CTSA Time Limits - The group anniversary target |
| EM1515 |
CTSA Time Limits - Approach in different business units |
| EM1516 |
CTSA Time Limits - Suggested letter for group to send to an HMRC Customer Relationship Manager or Customer Co-ordinator |
| EM1520 |
Amendments |
| EM1521 |
Amendments - Time Limits: Examples |
| EM1525 |
Receipt of Notice |
| EM1530 |
Single Enquiry |
| EM1535 |
Single Enquiry - Case Owner |
