The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
It is possible to make changes to a company tax return after it has been filed. There are many reasons why this might be necessary, for example if a mistake has been made or if the client’s circumstances change. This guidance note explains how to amend the return, the time limits in which changes are possible, and the circumstances in which HMRC can correct or amend a return.
If it is discovered that a mistake has been made either to the company tax return itself, or the supporting documents after they have been filed, an amended return should be submitted to HMRC detailing the correct information. This can be done online or in writing.
Whilst the original return must be filed online, there is no r
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Almost all companies will have some loan relationships. However, some items that are commonly assumed to be loan relationships are not (eg outstanding consideration for the sale / purchase of property and inter-company balances relating to unpaid amounts for goods or services, in each case where
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