HMRC updates small profits rate toolkit
HMRC has updated its guidance on the Small Profits Rate and Marginal Relief in an effort to reduce common errors in company tax returns. Nick Huber reports.
The Toolkit, which reflects changes to the Corporation Tax Act 2010, includes advice on record keeping and calculating the number of associated companies when calculating Corporation Tax.
Continued...
The full article is available to registered AccountingWEB members only. To read the rest of this article you’ll need to login or register.
Registration is FREE and allows you to view all content, ask questions, comment and much more.
Or if you are already registered, login here
Related links
