Use this guide to help you complete form CT61
Form CT61 can't be downloaded but you can request it online
Directors' loan accounts and Corporation Tax explained
This subject tells you how to handle income tax deductions by companies on CT61 returns with SAFE.
This subject tells you about handling income tax deductions by companies on CT61 returns with SAFE.
Authorised Investment Funds and Investment Trust Companies
what funding bonds and loan notes are and how to deal with any forms, dcouments or enquiries received on this subject
explains how to send the retained funding bonds to hmrc
building societies, banks and other deposit takers are required to deduct IT at the savings rate in force for the relevant year of assessment from interest paid or credited to individual depositors
Guidance notes for financial institutions.
CFM37440 - Loan relationships: special types of security: funding bonds: how much interest has been paid? Amount of interest paid by issuing a funding bond Under CTA09/S413 the amount of interest ‘paid’ by issuing a…
This subject lists the forms relevant to handling non-COTAX charges.
Chapter 15 holds the provisions for accounting for IT on ICTA88/S349 annual payments made by UK resident companies
Building Societies have to account for the income tax deducted from interest on marketable securities in accordance with the provisions of ITA07/S949 or ITA07/S950 for return periods set by ita07/s947.
ICTA88/S247 (1)(b) allows a 'company owned by a consortium' to elect to pay dividends, but not other qualifying distributions, to a member of the consortium of companies which owns it without having to account for ACT …
GREIT08065 - Distributions: administration: quarterly returns The company (principal company in the case of a Group REIT) is required to make a return of the PID payments it has made in a return period (regulation 4 …
A company may make an ICTA88/S242 claim for an accounting period beginning before 2 July 1997 which straddles a change in the rate of tax credit
Form CT2 is provided for returns under ICTA88/S234 (5) of non-qualifying distributions
GREIT08120 - Distributions: administration: quarterly returns: mistakes If the company becomes aware that they have omitted something from the return, included something in error or made some other mistake in …
GREIT08115 - Distributions: administration: quarterly returns: due dates, assessments etc Due dates for return and payments The return and the amount of tax shown as deducted from PIDs paid in the return period must…