Transcription of HMRC directors' loan accounts toolkit
{{id}} {{{paragraph}}}
Example: biology
HMRC directors' loan accounts toolkit
Directors' loan accounts toolkit 2016-17 Company Tax Returns Published May 2017. Index Introduction .. 3. Areas of risk directors' loan 3. Using links within this document .. 5. Checklist for directors' loan accounts .. 6. Explanation and mitigation of risks .. 8. Effective from 6 April 2017 2. Introduction Tax agents and advisers play an important role in helping their clients to get their tax returns correct. This toolkit is aimed at helping and supporting tax agents and advisers by providing guidance on the errors we find commonly occur in relation to directors' loan accounts . It may also be helpful to anyone who is completing a Company Tax Return. This version of the toolkit was published in. The risks in this toolkit have been reviewed and updated where necessary for 2016-17.
beginning on or after 1 April 2010. For guidance on matters not dealt with in this toolkit you should refer to our . Company Taxation Manual (CTM). Areas of risk directors' loan accounts . A company may not deduct expenditure in computing its taxable profits unless it is incurred wholly and exclusively for the purposes of the trade. See . S5
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: