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A Different Tax Gap

Chris Scott of KPMG examines the challenges faced by businesses if the proposals by HMRC and Companies House to bring forward the filing date for CT self-assessment returns are to be adopted
In November 2005 HMRC and Companies House jointly published a consultation document 'Aligning Filing Dates for Companies' containing proposals to bring together the dates for filing accounts to Companies House and corporation tax returns to HMRC. Legislation is intended to be included in the Finance Bill 2007 and accounting periods ending earlier than 1 October 2007 will be unaffected. The main benefits for companies are described in the consultation documents as follows:
●     reduced compliance costs information being provided only once to Government;
●     earlier certainty (derived from earlier resolution of tax liabilities);

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