Corporation Tax Self Assessment

20th August, 2018

The key features are:

  • A company is required to pay the tax due in advance of filing a tax return
  • A ‘process now, check later’ enquiry regime when the tax return issubmitted
  • The inclusion in the tax return, and in a single self assessment, of the liabilities of close companies on loans and advances to shareholders and others, and of liabilities under Controlled Foreign Companies legislation
  • The requirement for companies to self assess by reference to transfer pricing legislation
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