Summary

This topic contains an overview of corporation tax.

SME Duties

  • Notify HMRC that the company exists and is liable for corporation tax.

  • Keep records of company income and expenditure in order to determine the tax liability correctly.

  • File a self-assessment company tax return by the filing date.

  • File company return in iXBRL format.

  • Pay any corporation tax due by the normal due date.

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