1
May
2006
The Government has issued a consultation document in which it is proposed that the filing date for company accounts and corporation tax returns be made contiguous, the ultimate plan being for there to be a single filing service. Under the proposals, the date for filing accounts with HM Revenue and Customs (HMRC) for non-plc companies would be brought forward. The date on which corporation tax is due is not intended to be moved.
The intention is for the new rules to apply for accounts ending after 30 September 2007. HMRC are also proposing to reduce the period in which they can commence a formal enquiry into a company's corporation tax return when the company files its return early.
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