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Corporation tax toolkit updated

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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reminded users that 'for accounting periods ending on or after 1 April 2011, Extra Statutory Concession C9 has been withdrawn and new rules apply when attributing rights to a person'.