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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Enquiry Manual

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. EM8500

EM8600 - Close companies: settlement: contents

  1. EM8601
    Company or Directors
  2. EM8605
    Preferred Company Route
  3. EM8610
    What to include
  4. EM8620
    Rewriting Director's Loan Accounts
  5. EM8621
    Crediting Director's Bonuses
  6. EM8623
    Writing off or Releasing the Director's Loan
  7. EM8630
    Failure to notify CTA10/S455 and CTA S464A liability
  8. EM8640
    Extractions treated as loans
  9. EM8642
    Giving CTA10/S458 and CTA10/S464B relief in contract settlements
  10. EM8644
    Loan Account Remains Overdrawn after Rewriting
  11. EM8646
    Extractions Treated as Loans - »Ê¹ÚÌåÓýapp Offer
  12. EM8650
    Extractions Treated as Loans - Completing Form 94 and creating Charges on SAFE
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