Commentaries

Tax Memo


 CHAPTER 11  Administration 


 SECTION 1   Self-assessment 

2210
The administration of the corporation tax regime is through a system of self-assessment where companies are responsible for:
- notifying HMRC of their chargeability to tax;
- completing and filing tax returns;
- calculating and paying their tax liabilities; and
- maintaining detailed records to support the entries on the tax return.
The various requirements and deadlines of the self-assessment regime are discussed below, together with the implications of failing to meet specific obligations.
 

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