Corporation
Tax on chargeable gains - Indexation Allowance
Tables showing the Indexation Allowance for assets disposed
of in July and August 2011 are now available.
Statutory
Instrument: SI 2011/2192 and Explanatory Memorandum (Opens new
window)
The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations
2011.
Research
& Development (R&D) Consultative Committee - draft guidance
on 'production' (PDF 106K)
HM Revenue & Customs invites comments on their draft guidance
on the definition of 'production' for R&D purposes by 30
September 2011.
Corporation
Tax on chargeable gains - Indexation Allowance (PDF 43K)
Tables showing the Indexation Allowance for assets disposed
of in June 2011 are now available.
CT600I (2011) Version
2 (PDF 163K)
A final published version of the CT600I (supplementary charge
in respect of ring fence trades) is available.
Statutory
Instrument: SI 1787 and Explanatory Memorandum (Opens new window)
Secondary legislation is being introduced to bring the Income
Tax (Manufactured Overseas Dividends) Regulations 1993 into
line with the branch exemption legislation contained in Finance
Act 2011.
Bank Levy: quantification
notices
Regulations for the collection and management of the Bank Levy
have been made and will come into force on 11 August 2011.
Corporation Tax:
loan relationships and derivative contracts
Comments are invited by 1 September 2011 on proposed changes
to the Corporation Tax rules on loan relationships and derivative
contract arising from the introduction of IFRS 9.
Corporation
Tax on chargeable gains - May Indexation Allowance (PDF 41K)
Tables showing the Indexation Allowance for assets disposed
of in May 2011 are now available.
Bank
Levy: draft regulations
HMRC invites comments on draft regulations for Double Taxation
Relief for groups and entities within the charge to the Bank
Levy and the French bank levy, and where France is the home
state of the entity or group.
Corporation Tax - mandatory online
filing and the end of a company's life (PDF 36K)
HMRC has published guidance on their approach to mandatory online
filing of Company Tax Returns at the end of a company's life.
Corporation
Tax on chargeable gains - April Indexation Allowance (PDF 41K)
Tables showing the Indexation Allowance for assets disposed
of in April 2011 are now available.
Budget changes
that may affect your Company Tax Return
Find out if the changes to Corporation Tax rates and allowances
may affect submission of your Company Tax Return online.
Investment trusts
- Technical Note
HMRC has issued, for informal consultation, draft regulations
which deal with the approval of companies as investment trusts
and the treatment of transactions entered into by investment
trusts.
CT600I Supplementary charge
in respect of ring fence trades
A revised version of the CT600I is available. This includes
updates to Notes I8, I10 and I11. Please read the important
note about the status of draft forms.
Corporation
Tax - changes to how you submit returns and pay tax
HM Revenue & Customs want to remind companies and organisations
that from 1 April 2011 they must submit Company Tax Returns
online and pay Corporation Tax electronically.
Corporation Tax Online:
updated answers to agents' commonly asked questions
HM Revenue & Customs has added new answers to Corporation
Tax online filing commonly asked questions.
CT600I Supplementary charge
in respect of ring fence trades
A new draft of the CT600I (supplementary pages for supplementary
charge in respect of ring fence trades) is available. Please
read the important note about the status of draft forms.
CT600 Guide (2011) Version
2 (PDF 138K)
The latest guide to completing the Company Tax Return is published
today.
Loan relationships
and derivative contracts: derecognition
Draft guidance has been published on changes to the Corporation
Tax rules that apply where amounts are not fully recognised
for accounting purposes.
Loan relationships
and derivative contracts: group mismatches
Changes to the Corporation Tax rules on loan relationships and
derivative contracts that apply to group mismatches.
CT600B (2010) Version 2
A final published version of the CT600B (supplementary pages
for controlled foreign companies now also including Bank Levy)
is now available.
