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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CTM90000

CTM93000 - Corporation Tax self assessment: the filing obligation: contents

  1. CTM93005
    General
  2. CTM93020
    Specified and return periods
  3. CTM93030
    Filing date - definition
  4. CTM93040
    Filing date - detail
  5. CTM93050
    Filing date - examples
  6. CTM93060
    Filing date - further time
  7. CTM93070
    Filing date - Companies Act extension
  8. CTM93080
    Delivery of return
  9. CTM93090
    Delivery of return - content
  10. CTM93100
    Delivery of return - interpretations
  11. CTM93110
    Delivery of return - Must include SA
  12. CTM93120
    Information about partnership income
  13. CTM93140
    Prescribed form of CT600
  14. CTM93160
    Substitute return forms
  15. CTM93180
    Accounts to be delivered
  16. CTM93190
    Period accounts to cover
  17. CTM93200
    Returns
  18. CTM93210
    Computations
  19. CTM93220
    Computations - in round thousands
  20. CTM93230
    Insurance companies
  21. CTM93240
    Overseas companies
  22. CTM93250
    Overseas companies - branches of
  23. CTM93255
    Overseas companies: otherwise within the charge to corporation tax
  24. CTM93260
    Unsatisfactory return and online filing
  25. CTM93270
    Unsatisfactory return - action to take
  26. CTM93280
    Estimated figures in returns
  27. CTM93290
    Estimated figures in returns - ICAEW Technical Release 12/92
  28. CTM93300
    Amended returns
  29. CTM93330
    Correction of return by HMRC
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