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Ch 18: Tax Administration for a Company

*This F6 (TX) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Self-Assessment System for Companies, Filing Returns, Determination Assessments by HMRC, Record-Keeping Requirements, Penalties for Non-Compliance, Dividends Received and Augmented Profits, Group of Companies and 51% Group Rules, Compliance Checks by HMRC.

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Ch 18: Tax Administration for a Company

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