Chapter 23: Company tax admin

Question 1

A company must notify HMRC of commencement of trade within

Answer 1

3 months of commencement

Question 2

Filing date CT600

Answer 2

later of

12 months after the end of the period or

3 months from date on which notice requiring return was issued

Question 3

Payment of corp tax - large companies

Aug profits over £1,500,000

Answer 3

Installments are due on 14th of months
7 and 10 in the accounting period
1 and 4 in the following period (months 13 and 16)