Corporation Tax 2017 Payments and 2016 Returns

The purpose of this paper is to profile Corporation Tax (“CT”) payments in 2017 and report on trends compared to previous years. While payments were received in 2017, tax returns (the “CT1” return) in respect of accounting periods ended in 2017 are not due until a later date. However, analysis of returns for 2016 (the most recent year for which returns have been filed at present) provides context for the payments.

The full paper can be viewed here.

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