°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Company Taxation Manual

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

CTM95140 - Corporation Tax self-assessment (CTSA): Assessments: Recovery of excessive repayments

Page archived. Guidance now in the Enquiry Manual at EM3200+.