A company1 which is chargeable to corporation tax2 for any accounting period3 and has not received a notice in writing requiring a company tax return4 must, within 12 months from the end of that period, give notice in writing to an officer of HM Revenue and Customs that it is so chargeable5.
A company is also required to give notice of its coming within the charge to corporation tax; notice in writing must be given to the Commissioners for HM Revenue and Customs of the beginning of the company's first accounting period, and of the beginning of any subsequent accounting
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234