HMRC has updated the Small Profits Rate and Marginal Relief Toolkit to assist agents completing their clients' company tax returns. The revised toolkit applies for the financial year commencing 1 April 2011.
HMRC reminded users that 'for accounting periods ending on or after 1 April 2011, Extra Statutory Concession C9 has been withdrawn and new rules apply when attributing rights to a person'.
HMRC has updated the Small Profits Rate and Marginal Relief Toolkit to assist agents completing their clients' company tax returns. The revised toolkit applies for the financial year commencing 1 April 2011.
HMRC reminded users that 'for accounting periods ending on or after 1 April 2011, Extra Statutory Concession C9 has been withdrawn and new rules apply when attributing rights to a person'.
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