Self-Assessment for Companies

by Sarah Laing

Revised and up to date for 2021/22. If your business is a company, you must submit an annual self-assessment return to HMRC and pay corporation tax. This course provides a detailed overview of self-assessment for companies.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Gain a detailed overview of self-assessment for companies
  • Familiarise yourself with the legislation and rules that govern companies and their tax affairs
  • Understand corporation tax - past and present rates and how to determine whether a company needs to pay it
  • Evaluate key features of the CTSA system - registering with HMRC, payment deadlines, record-keeping requirements and accounting rules
  • Understand the practicalities of submitting a corporation tax return, including filing deadlines, penalties, and how and when HMRC might open an enquiry
  • Explore the procedures for dealing with HMRC and how to appeal decisions relating to self-assessment returns

About the course

If your business is a company, you must submit an annual self-assessment return to HMRC and pay corporation tax. For accountants, the subject of corporation tax self-assessments (CTSAs) is always going to be an important one. Corporation tax affects all limited companies, so it's very likely that you'll need to know how to prepare CTSA returns for your clients.

The penalties for failing to comply with HMRC's rules for corporation tax returns can be extremely costly for a business, so you need to know your stuff. This course gives you a good understanding of who needs to pay corporation tax (and when), how the CTSA system works and how to file a corporation tax self-assessment return in line with HMRC requirements. Gain a detailed knowledge of CTSA, explore UK legislation, the logistics of registering for corporation tax, how to deal with HMRC, and how to appeal decisions relating to self-assessment returns.

This course has been revised and is up to date for 2021/22.

Look inside

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Contents

  • An overview of self-assessment
    • Limited companies and the Companies Act 2006
    • Director duties
    • Preparing company accounts
    • Understanding corporation tax
    • Corporation tax liabilities
  • The CTSA system
    • Registering a company with HMRC
    • The key features of CTSA
    • Paying corporation tax
    • Determining the accounting period
    • Record-keeping requirements
  • Company tax returns
    • Preparing a company tax return
    • Deadlines for filing company tax returns
    • How to file a company tax return
    • The penalty system
    • Queries and enquiries
  • HMRC and appeals
    • Contacting HMRC
    • Appealing a decision
    • Reviewing tax decisions
    • Taxpayers and tribunals
    • An alternative dispute resolution
    • HMRCís litigation and settlement strategy

Author

Sarah Laing

Sarah Laing is a Chartered Tax Adviser. Writing professionally since 1998, she joined CCH Editions as a Senior Technical Editor. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars.

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Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours1,000+ unitshourshours1,000+ unitshourshours
Access period120 days120 days12 months12+ months
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All you need for this year and more.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
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Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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