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Where Taxpayers and Advisers Meet
Filing CT return with draft accounts
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 ?
