Self-Assessment for Companies

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

All UK limited companies are required to submit a corporation tax self-assessment (CTSA) return to HMRC and pay the appropriate tax. For accountants, understanding how to complete and manage corporation tax returns is essential. This course equips you with the practical knowledge to support your clients through the CTSA process and remain compliant with HMRC requirements.

Corporation tax applies to most UK companies, and failing to meet HMRC's rules can result in significant penalties. This course explores who needs to pay corporation tax, current and historical tax rates, and how to identify liability. You’ll gain insight into how the CTSA system works — including how to register a company with HMRC, meet payment and filing deadlines, and maintain appropriate records.

You’ll also develop a detailed understanding of how to complete and submit a CTSA return, respond to HMRC enquiries, and navigate appeals processes. This course brings together key legislative knowledge and practical processes to help you advise confidently and stay on top of your corporation tax responsibilities.