This guidance note from HMRC provides details of its new process for Corporation Tax for insolvent liquidation cases. The process will only apply to new insolvency cases and the changes include not having to submit a nil company tax return, or liquidator report when there has been no activity giving rise to a corporation tax charge during the period of liquidation.
It is important to note that the process the process for administrations and solvent liquidations remains unchanged.
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21 July 2021
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