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Syllabus E8. Corporation tax administration

Syllabus E8

Corporation tax administration 8 / 8

a) Explain and apply the features of the self- assessment system as it applies to companies, including the use of iXBRL.
b) Explain the system of penalties and interest as it applies to corporation tax.
c) Recognise the time limits that apply to the filing of returns and the making of claims.
d) Recognise the due dates for the payment of corporation tax under the self-assessment system.
e) Explain how large companies are required to account for corporation tax on a quarterly basis.
f) List the information and records that taxpayers need to retain for tax purposes.