Tax
Calculation of Corporation Tax
Corporation Tax Liabilities and Long Accounting Period Rules
2 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning
About This Course
Course Information
This short course illustrates how corporation tax liabilities are determined. It also explains how to deal with long accounting periods.
Certificate on Completion
This course is made up of videos, questions and additional reading materials and accounts for 2 units of CPD . One unit is the equivalent of one hour of learning.
Course Sections
This CPD course is made up of the following sections:
- Corporation Tax Liabilities – Video
- Long Accounting Period – Video
- Liabilities and Accounting Periods – Quiz
- Additional Reading Materials
What You Will Learn
- Calculate corporation tax liabilities using the applicable rates for given financial years
- Explain how accounting periods straddling two financial years require the profits to be time-apportioned
- Identify when a long accounting period must be split into two chargeable accounting periods
- Apply the rules for allocating income and gains between the two resulting periods when splitting a long accounting period
- Describe the payment dates and filing deadlines for corporation tax returns
Who This Course Is For
- Accountants new to computing corporation tax liabilities who need a practical walkthrough
- Tax professionals who encounter long accounting periods and need to apply the splitting rules correctly
- Finance staff involved in preparing or reviewing corporation tax computations
Prerequisites
- Basic understanding of what corporation tax is and who pays it
- Familiarity with the concept of a chargeable accounting period
Frequently Asked Questions
Course Details
CPD Credits2
CertificateYes
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CPD certificate on completion
Downloadable resources
Self-paced learning
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