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Business and industry

HMRC internal manual

Company Taxation Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 12 June 2025 - See all updates

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CTM90000
CTM95500

CTM95600 - Corporation Tax self-assessment (CTSA): Discovery determination: CTPF: Direction - 20 year time limit

Page archived as relating to CT Pay and File.

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