Corporation Tax Act 2010 section 974

Case in which this Chapter applies

Section 974 sets out the conditions under which the rules for recovering unpaid corporation tax from non-UK resident companies apply.

• A company has been assessed for corporation tax for a particular accounting period
• All or part of that assessed tax remains unpaid six months after it became due
• The company in question is not resident in the UK
• The company meeting these conditions is referred to throughout the Chapter as "the taxpayer company"