CTM90600 - Corporation Tax self-assessment (CTSA): Claims and elections: Contents

  1. CTM90602
    Introduction
  2. CTM90605
    Quantification
  3. CTM90610
    Time limits
  4. CTM90615
    Mistakes
  5. CTM90620
    Categories
  6. CTM90625
    Affecting only one accounting period
  7. CTM90630
    Affecting more than one accounting period
  8. CTM90635
    Amended return, outside return
  9. CTM90640
    Must be made in a return
  10. CTM90645
    Outside normal time limits
  11. CTM90650
    Consequential claims-general principles
  12. CTM90655
    Another person鈥檚 liability affected
  13. CTM90660
    Reduction in overall liability
  14. CTM90665
    Consequential claims and elections - deliberate or careless
  15. CTM90670
    Relief from double assessment