The following Corporation Tax guidance note Produced by Tolley in association with Jackie Barker of Wells Associates provides comprehensive and up to date tax information covering:
All corporation tax must be paid electronically. There are several different methods of making electronic payments:
internet, telephone or BACS direct credit
corporate debit or credit card
The corporation tax reference number is required in order to make the payment. It is usually printed on the payslip and other HMRC correspondence and consists in part of the unique taxpayer reference (UTR) number. If the company does not know the corporation tax reference number, HMRC should be contacted to confirm this. Failure to quote the tax reference number when making a payment may cause it to be delayed, returned or allocated to the wrong accounting peri
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