Corporation tax - what an accountant needs to know - the basics online course
This course covers the basics of corporation tax. It begins by showing which types of body are liable to corporation tax and the question of when companies are resident in the UK. After looking at an outline computation, the rules governing the beginning and end of a corporation tax accounting period are considered. Next, the rates of corporation tax are reviewed, showing how the small profits rate operates.
The effect of associated companies on entitlement to the small profits rate, where the rules have recently changed, is considered next. Finally, the module shows how the filing of tax returns and payment of tax is governed by the rules of self-assessment.
Price: £35 + VAT
What you will gain
This course covers the basics of corporation tax, including which types of entity pay corporation tax and the structure of an outline tax computation.
By the end of this course, you will have a greater understanding of:
- which types of entity pay Corporation Tax
- the structure of an outline tax computation
- when accounting periods begin and end
- the importance of total and augmented profits in relation to CT rates
- the existing and new rules on associated companies
- the operation of corporation tax self-assessment
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