HMRC and the Association of Chartered Certified Accountants (ACCA) have jointly produced a vodcast explaining what agents need to do ahead of the corporation tax from April 2011
From April 2011, corporation tax returns in respect of accounting periods must be submitted online in iXBRL format and payments of corporation tax must be made electronically. The vodcast explains:
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the changes affecting the filing of a corporation tax return online;
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iXBRL;
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the penalty regime for non-compliance; and
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the preparations that a business should be putting in place.
The vodcast is available on the ACCA website.