I am studing towargs my next ATT exam in May and am going through CTSA Penalty Regime chapter.
My notes are saying that:
"Companies are required to notify HMRC when their first accounting period begins, or when they come back within the charge to tax. A company must give written notice to HMRC within three months of the start of its first accounting period. The notice must state when the first accounting period began. FA 2004, s.55(2) "
But I was wondering how does it work in practice? Is there any form to be filled up?
HMRC web also doesn't tell you how to do it https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em4555
"In writing" doesn't tell me anything. Could anyone give me an example how the letter suppose to look like?
Many thanks