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Assessing: CTSA assessments: companies deducting income tax from certain payments (CT61 ...

This subject tells you about handling income tax deductions by companies on CT61 returns with SAFE.

Assessing: CTSA assessments: companies deducting income tax from certain payments (CT61 ...

This subject tells you how to handle income tax deductions by companies on CT61 returns with SAFE.

Authorised Investment Funds and Investment Trust Companies

Authorised Investment Funds and Investment Trust Companies

Payment processing and accounting: payment methods: Funding Bonds and Loan Notes

what funding bonds and loan notes are and how to deal with any forms, dcouments or enquiries received on this subject

Income Tax: accounting for tax deducted from interest etc

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

Loan relationships: special types of security: funding bonds: how much interest has been ...

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…

Assessing: CTSA assessments: forms: non-COTAX charges

This subject lists the forms relevant to handling non-COTAX charges.

Income Tax: collection of tax on annual payments: introduction

Chapter 15 holds the provisions for accounting for IT on ICTA88/S349 annual payments made by UK resident companies

Building societies: deduction of income tax: deduction of income tax from interest on ...

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.

Groups & consortia: consortia - group income: election - to pay dividends without ACT

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 …

Distributions: administration: quarterly returns

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 …

Distributions: non-qualifying distributions: form CT2

Form CT2 is provided for returns under ICTA88/S234 (5) of non-qualifying distributions

Distributions: impact on Corporation Tax: franked investment income under the ACT system ...

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

Distributions: administration: quarterly returns: due dates, assessments etc

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…

Distributions: administration: quarterly returns: mistakes

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 …

Distributions: administration: quarterly returns and reconciliation: example

PID; attribution; reconciliation; quarterly return

Case records: new company records: receipt of form CT41G (Clubs) (Action Guide)

This Action Guide tells you how to deal with a CT41G (Clubs) in a CT processing office.

Particular bodies: local authorities: income tax deducted from payments made

Since 1991 local authorities have had to account under two different regimes for tax deducted from interest and certain other payments made

Case records: new company records: receipt of S55 FA 2004 information (Action Guide)

This Action Guide tells you how to deal with a CT41G in a CT processing office.