Market leading insight for tax experts
View online issue

Agent update: corporation tax returns

printer Mail

Issue 24 of HMRC’s Agent Update includes guidance on the completion of company tax returns:

Issue 24 of HMRC’s Agent Update includes guidance on the completion of company tax returns:

  • A company that has a tax liability for an accounting period ending on or after 1 April 2011 (and a filing date of 1 April 2012 or later) will need to wait until HMRC’s online service is updated in October 2011 for the new corporation tax rates announced at Budget 2011. Guidance is provided on the HMRC website.
  • There is detailed guidance on mandatory online filing for companies moving towards informal striking off or during a solvent members’ voluntary liquidation.
EDITOR'S PICKstar
Top