V18.146 Making of returns

Returns

V18.146 Making of returns

A person who has registered, or is liable to register must make a return in a prescribed form and account for tax1. Regulations provide how this should be done2. The IPT return (Form IPT1003) is to be completed online and completed in accordance with the notes on the form.

on Form IPT100. The return must be made no later than the last day of the month following the end of the period to which it relates4. The accounting period for the tax is a period of three months with quarterly accounting periods ending

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial