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  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. CTM35000

CTM35100 - Income Tax: collection of tax on annual payments: contents

  1. CTM35105
    Introduction
  2. CTM35110
    Return periods
  3. CTM35115
    Contents of returns
  4. CTM35120
    Date tax payable
  5. CTM35125
    Set off of tax suffered by deduction
  6. CTM35130
    Amended return where company becomes aware of an error
  7. CTM35135
    Items included in error
  8. CTM35140
    Payment made otherwise than in an accounting period
  9. CTM35145
    Relevant payments not returned
  10. CTM35150
    Unpaid tax
  11. CTM35155
    Composite assessments
  12. CTM35160
    Time limits
  13. CTM35165
    Appeals
  14. CTM35170
    Due and payable date on assessments
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