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
Download Factsheet
Get in Touch

How would you like to be contacted?

GDPR Consent

For more information read our privacy policy and terms and conditions.

More factsheets

Looking for more?
Insights
Get Regular Insights
Sign Up