This 鈥楾olley Toolkit鈥� note pulls together various functional content resources that are relevant when advising on corporate capital gains:
Payroll record keepingUnder SI 2003/2682, reg 97, 鈥�...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...鈥�. Reasons for keeping the records include:鈥eing able to calculate tax and
UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the
Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type