Tax Returns

Question 1

Income Tax - Notify

Answer 1

• Notify HRMC by 5th Oct 25 if no return is received

Question 2

Income Tax - Returns

Answer 2

• Paper Return - 31 Oct 25
• Online Return - 31 Jan 25
• or 3 months after return is filed if later

Question 3

Income Tax - Right to amend Tax Returns

Answer 3

• HRMC Errors- within 9 months of actual filing date
• Taxpayer any reason - within 12 months from normal submission date (31 Jan)
• Taxpayer overpayment relief - within 4 years of end of tax year

Question 4

Corporation Tax - Notify Chargeability

Answer 4

• Within 3 months of first AP or
• Notify HRMC 12 months within 31 December if no return is received

Question 5

Corporation Tax - Returns

Answer 5

• Full return (CT600) within 12 months of period of account (financial y/e)

Question 6

Corporation Tax - Right to amend Tax Returns

Answer 6

• HRMC Errors- within 9 months of actual filing date
• Company any reason - within 12 months from end of period of accounts
• Company overpayment relief - within 4 years of account period

Question 7

VAT - Registration

Answer 7

• Historic Test - Previous 12 months > £90,000, notify 30 days, start next month after notification
• Future Prospects - Next 30 days > £90,000, notify 30 days, start day of test

Test done at end of each month or anytime

Question 8

VAT - Deregistration

Answer 8

Compulsory - Cease to make taxable supplies, notify within 30 days
Voluntary - Taxable turnover in next 12 months <£88,000

Question 9

VAT - Returns

Answer 9

• 1 month and 7 days after return period