Dealing with HMRC – guidance

HMRC small profits rate and marginal relief toolkit

Guidance for tax agents and advisers on small profits rate and Marginal Relief in Company Tax Returns.

Documents

Small Profits Rate and Marginal Relief Toolkit: 2014 to 2015 Company Tax Returns

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Detail

Guidance on common errors on small profits rate and Marginal Relief in Company Tax Returns. It may also be helpful to anyone who is completing a Company Tax Return.