»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp guidance contained in other sections of the Enquiry Manual generally applies to company enquiries and should be read in conjunction with the specific guidance on companies.

»Ê¹ÚÌåÓýapp additional guidance in this chapter and the chapter on close companies includes

• payments under ITA07/Part15/Chapter15 EM8050+
• groups EM8100+
• directors and participators EM8200+
• close companies EM8500+
• settlement problems peculiar to companies including CTA10/S455 and 464A EM8600+

»Ê¹ÚÌåÓýapp legislation that applies depends on the accounting period which can be conveniently grouped as follows

• APs where notice to file a return issued before 1 January 1993 (Corporation Tax Assessing - CTA)
• where notice to file issued after 31 December 1992 for APs ending before 1 July 1999 (Corporation Tax Pay and File - CTPF)
• APs ending on or after 1 July 1999 (Corporation Tax Self Assessment - CTSA).

Company includes all concerns within the charge to corporation tax. Industrial and provident societies, authorised unit trusts, unincorporated clubs and societies are companies for tax purposes.