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HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
5 May 2026 - See all updates

CTM49405 - Building societies: application of CT: scope

Building societies fall within the scope of CT. Therefore the guidance in CTM02000 onwards will apply, but with certain modifications (see CTM49415 to CTM49640).