Corporation Tax

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Author: Lorenzo Cipollone

Published: June 2021

This factsheet covers:

  • Who pays Corporation Tax
  • Filing tax returns
  • Calculating your CT bill
  • Rates of CT payable
  • What accounting records do you need to keep and for how long
  • CT reliefs available
  • Submitting late returns
  • Unpaid loans to directors/shareholders

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Further Guidance

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