1. Introduction
2. Notices and Returns
3. Assessments and Determinations
4. Claims, Elections and Revisions
5. Payment/Repayment
6. Distribution and Shadow Advance Corporation Tax
7. Computation of Profits
8. Capital Gains
9. Losses
10. Loan Relationships and Foreign Exchange Adjustments and Derivative Contracts
11. Groups and Consortia
12. Partnerships and Joint Ventures
13. Controlled Foreign Companies
14. Transfer Pricing
15. Other Overseas Aspects
16. Record Keeping
17. Finality and Certainty, Powers of Enquiry and Discovery
18. Interest and Penalties
19. Appeals: Collection and Recovery

Appendices

1. HMRC Tax Bulletins - fundamental articles on CTSA
2. Working Together Bulletins - fundamental articles on CTSA
3. Group Payment Arrangements and related Tax Bulletin Articles
4. Quarterly Instalment Payments
5. Statutory Instruments
6. Statements of Practice
7. Transfer Pricing: Advance Pricing Agreements (APAs) (including related Tax Bulletins)
8. Information and Advice - Code of Practice 10
9. Corporation Tax Self-Assessment Enquiries - Code of Practice 14
10. Company Tax Returns and Guidance Notes
11. Anti-Terrorism, Crime and Security Act 2001 - Code of Practice on the disclosure of information
12. Edition