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How to complete supplementary pages CT600C and what information you need to include.
Who must submit accounts in Inline eXtensible Business Reporting Language (iXBRL) format and who can choose to submit them as a PDF.
Work out the amount of Income Tax or Corporation Tax relief you can claim if you give away or sell land, property or shares to a charity.
Find out if companies need to elect in to the Disregard Regulations for hedging of derivative contracts.
Find out how and when you can make a claim or election, and what information you need to include.
The taxation of payments received from domestic and non-domestic Renewable Heat Incentive schemes.
Tell HMRC if a company wants to enter the qualifying asset holding company (QAHC) regime, make an information return or make other notifications.
Find out about producing Company Tax Returns, mandatory online filing and legal exemptions at the end of a company's life.
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
If you don't file your return, HM Revenue and Customs (HMRC) will estimate how much Corporation Tax to pay. This is called 'determination'.
Guidance on the changes to the ‘generally accepted accounting practice’ (GAAP) used to prepare financial statements.
These notes cover various types of form CT620 and what you need to do when you receive one.
Find out if you qualify for Corporation Tax Animation Tax Relief and what you can claim.
Make a transparency election for offshore collective investment vehicles.
Find out if you can claim Enhanced R&D intensive support (ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Find out if you qualify for Children's Television Tax Relief for Corporation Tax and what you can claim.
Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
How to apportion the price paid for a business that has been transferred as a going concern.
Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.
HM Revenue and Customs (HMRC) Indexation Allowance rates for 2015.
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