Commentary

D7.5155 Corporation tax self-assessment

Corporate tax
Corporate tax | Commentary

D7.5155 Corporation tax self-assessment

Corporate tax | Commentary

D7.5155 Corporation tax self-assessment

The rules in this division apply for accounting periods beginning before 1 January 2013. For accounting periods beginning on or after 1 January 2013 see Division D7.4.

A discussion of the corporation tax self-assessment regime is in Division D1.13 and its specific application to insurance companies is considered in D1.1356. Three further points to note are:

  1.  

    (a)     HMRC's power to determine what should be included in the company tax return1 has been used to require submission of a copy of the company's FSA return, such requirement being made explicit on the notice to deliver a return;

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