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reminded users that 'for accounting periods ending on or after 1 April 2011, Extra Statutory Concession C9 has been withdrawn and new rules apply when attributing rights to a person'.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reminded users that 'for accounting periods ending on or after 1 April 2011, Extra Statutory Concession C9 has been withdrawn and new rules apply when attributing rights to a person'.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")