COURSE OBJECTIVES: Part 3 of the series covers the company tax compliance regime in the UK. The course provides the delegate with a thorough review of the UK’s administration system for company taxation. It concentrates in particular on the systems and procedures your company should have in place to deal with the compliance aspects of its filing and tax payment obligations and will look in detail at the current CT compliance checks and HMRC enquiries regime.
The course will assume attendance on Parts 1 and 2 although that is not essential for someone looking for a refresher on these aspects of Corporation Tax.
COURSE CONTENT
The self assessment obligation
- Tax Payment and return filing obligations
- The CT instalments payment regime
- Group payment arrangements
- Interest and penalty provisions
- The new HMRC Compliance Checks regime
- CT enquiry rules and procedures
- Information powers and procedures
- Dealing with enquiries and negotiating liabilities
- Appeals and Tribunal procedures
- Obligations of “Senior Accounting Officers”
- Presentational aspects of the CT return
Specific problem areas and potential compliance problems
- Transfer Pricing
- Anti-avoidance legislation
- Reorganisations and mergers-demergers
- Statutory and Non-Statutory Clearance procedures
- Investment companies
- Companies in liquidation
- Real Estate Investment Companies
- Recent developments and changes to the CT regime
Case study and worked examples
Recent developments and changes to the CT regime
Press Releases, Statements of Practice and Case law developments
WHO SHOULD ATTEND
This course is designed to follow on from the Complete Introduction to Corporation Tax - Parts 1 & 2 and topics covered in these will be assumed as prior knowledge. However, the course is also suitable for delegates with previous corporate tax experience, who are now starting to deal with the submission and agreement of computations under CT self assessment.
Would you like this course run in-house? Call us on 0207 566 8207 to find out more