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Corporation tax self assessment

The key features are: a company is required to pay the tax due in advance of filing a tax return, a 'process now, check later' enquiry regime when the tax return is submitted,  the inclusion in the tax return, and in a single self0-ssessment, of the liabilities of close companies on loans and advances to shareholders and others, and of liabilities under Controlled Foreign Companies legislation, and the requirement for companies to self assess by reference to transfer pricing legislation.



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