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Where Taxpayers and Advisers Meet

Filing CT return with draft accounts

Posts: 85
Joined: Wed Aug 06, 2008 3:34 pm

Filing CT return with draft accounts

Postby simplytax » Fri Aug 23, 2013 1:54 pm

If a company audit cannot be completed within two years of the APE can the latest Draft accounts be lodged under IXBRL ( or as pdf ) if approved by the directors so as to meet the 2 year time limit for certain claims for tax relief to be made in a tax return eg capital allowances. Any revision to the figures when the accounts are complete and audit signed off could be advised by letter to HMRC at a later date. Has anyone experienced any problems with this course of action with the draft accounts being the best available information to file at the time ?

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