Corporation Tax Part 1 – Rates and Charges

Objectives

Corporation tax calculations: three short courses looking at Corporation Tax rates and the new steps that you need to follow to ensure that you have the right information for your software to complete your Corporation Tax returns for Financial Years straddling or commencing on or after 1 April 2023.

• Part1 Rates and changes, close company rules and why they matter and also defining activities.
• Part 2 Examines the Associated Company rules and works through lots of different examples
• Part 3 Reviews Augment Profits and Marginal Relief

Key topics

• How do you calculate Corporation Tax?
• What is the Small Profits Rate?
• How do you calculate Marginal Tax relief?
• How do you adjust for Associated Companies?
• What is meant by Control?
• What are Augmented profits and how do your adjust profits?

Who should attend

Anyone advising companies on Corporation Tax and calculating and prepare Corporation Tax returns.