Corporation Tax Self Assessment

Question 1

How long does a company have to notify HMRC of coming into the charge of tax?

Answer 1

3 months

Question 2

Deadline for tax return?

Answer 2

12 months

Question 3

Deadline for tax return if notice is issued?

Answer 3

3 months after the notice is issued if this is later than 12 months.

Question 4

What is the filing date for a long period of account?

Answer 4

Still 12 months from the end of the period of account after splitting.

Question 5

How long do HMRC have to amend a CT return?

Answer 5

9 months from the date of filing. (not to be mixed up with enquiring)

Question 6

How long does a company have to amend a CT return?

Answer 6

12 months from the due filing date

Question 7

How long do HMRC have as an enquiry window?

Answer 7

12 months starting the date the return is received.

Question 8

How long do HMRC have as an enquiry window if a return is late?

Answer 8

12 months plus extra to the end of the quarter which ends31 Jan, 30 Apr, 31 Jul, 31 Oct

Question 9

How long to keep and preserve records?

Answer 9

6 years from the end of the period required to deliver a tax return.