Illustrations - CT admin and quarterly instalments 1
You'll learn how corporation tax administration works in practice, including the crucial difference between filing deadlines and payment deadlines, and when large companies must pay corporation tax via quarterly instalments.
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In this lesson
- 0:00 Corporation tax filing deadlines explained
- 0:18 CT 600 return and payment due dates
- 0:54 Quarterly instalment dates for large companies
About this lesson
This lesson covers two worked illustrations: first, determining when a non-large company must file its CT 600 return and pay tax (using a March year-end example), and second, calculating the four quarterly instalment payment dates for a large company (using a July year-end example). Understanding these deadlines is essential for the Taxation papers, as questions frequently test your ability to identify correct payment dates and filing obligations. You'll see how to work methodically from the accounting period start date to establish each key deadline.
Duration: 2m
Transcript
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