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Corporation Tax Part 3 - Company Tax Compliance

Part 3 of the Quorum Corporation Tax introduction series covers the chief detailed areas of company tax compliance regime in the UK.  The course aims to provide the delegate with a thorough review of the UK’s administration and compliance system for company taxation.  It concentrates in particular on the systems and procedures a company should have in place to deal with the compliance aspects of its CT return filing and tax payment obligations vis-à-vis HMRC and will look in detail at the current CT HMRC compliance checks regime.

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Learning Objectives

WHO SHOULD ATTEND

This course is designed to follow on from the 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.

Pre-Requisites

The course assumes 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 HMRC Compliance Checks regime
  • Information powers and procedures
  • Appeals and Tribunal procedures
  • Interest and penalties
  • HMRC powers to carry out compliance checks
  • HMRC procedures, what they can and cannot ask
  • Enforcement powers, information notices and appeal rights and obligations

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
  • Recent developments and changes to the CT regime

Press Releases, Statements of Practice and Case law developments in these areas will also be covered where relevant and any recent developments in relevant CT planning will be included.

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