CTM97400 - Corporation Tax self assessment: group payment arrangements: contents

  1. CTM97405
    Introduction
  2. CTM97410
    Administration
  3. CTM97420
    Companies eligible
  4. CTM97430
    Copy of the contract
  5. CTM97440
    Copy of the guidance notes
  6. CTM97450
    Pre-acceptance checks
  7. CTM97460
    Accounting periods & group payment periods
  8. CTM97470
    Newly acquired company - example
  9. CTM97480
    Short accounting period - example
  10. CTM97490
    Payment of tax
  11. CTM97500
    Closing date
  12. CTM97510
    Overpayment
  13. CTM97520
    Rolling forward
  14. CTM97530
    Removal by agreement
  15. CTM97540
    Removal by contract
  16. CTM97550
    Participating companies list
  17. CTM97560
    Apportion payments at closure
  18. CTM97570
    Late filing penalties
  19. CTM97580
    Termination - Clause 18
  20. CTM97590
    Termination - Clause 19