Each year HMRC issues a notice to file a corporation tax return which must be submitted within 12 months of the end of the accounting period. We can prepare your return and advise on tax.
Filing your company tax return - This has to be done online and the accounts and computations are sent at the same time. A penalty is due if it is filed late. The return can be amended by the company within 12 months of the statutory filing date.
HMRC check returns and can enquire into the completeness and accuracy of a return.
Enquiries under CORPORATION TAX SELF ASSESSMENT
Discovery assessments - HMRC have the power to make a discovery assessment if information comes to light after the end of the enquiry period ie. as a result of fraudulent disclosure.
Corporation tax - is payable nine months after the end of the accounting period.
Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ T: 01332 202660
Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd. Registered in England No. 05770414
Registered to carry out audit work by the Association of Chartered Certified Accountants - auditregister.org.uk 8011438
61 Friar Gate Derby DE1 1DJ