DATES Flashcards
1
Q
BADR Claim time
A
Claim for 23/24 by 31 Jan 2026
2
Q
Companies: Carry forward relief
A
2 years from the year the loss is relieved within
3
Q
Companies: CY relief
A
2 years of the loss making period
4
Q
POA dates
A
31st Jan, 31st July 2024, Remaining liability 31st Jan 2025
5
Q
Corporation Tax company: Filing date
A
12 months after end of period of account
6
Q
Corp tax company: Payment date
A
Normal companies: 9 months + 1 day frp, emd pf A{
Large companies: 4 installments, 14th day of 7th, 10th, 13th 16th ending July
7
Q
Record retention corp tax
A
6 years from end of AP, £3k per AP fine if not
