Self-Assessment for Companies
Revised and up to date for 2025/26. All UK companies must submit a corporation tax self-assessment return to HMRC. This course provides essential guidance to help you stay compliant and file with confidence.
£100 +VAT
Self-Assessment for Companies
£100 +VAT
Self-Assessment for Companies
This course is not currently available. To find out more, please get in touch.
This course will enable you to
- Gain a detailed overview of self-assessment for companies
- Familiarise yourself with the legislation and rules that govern companies and their tax affairs
- Understand corporation tax – past and present rates and how to determine whether a company needs to pay it
- Evaluate key features of the CTSA system – registering with HMRC, payment deadlines, record-keeping requirements and accounting rules
- Understand the practicalities of submitting a corporation tax return, including filing deadlines, penalties, and how and when HMRC might open an enquiry
- Explore the procedures for dealing with HMRC and how to appeal decisions relating to self-assessment returns
About the course
All UK limited companies are required to submit a corporation tax self-assessment (CTSA) return to HMRC and pay the appropriate tax. For accountants, understanding how to complete and manage corporation tax returns is essential. This course equips you with the practical knowledge to support your clients through the CTSA process and remain compliant with HMRC requirements.
Corporation tax applies to most UK companies, and failing to meet HMRC’s rules can result in significant penalties. This course explores who needs to pay corporation tax, current and historical tax rates, and how to identify liability. You’ll gain insight into how the CTSA system works — including how to register a company with HMRC, meet payment and filing deadlines, and maintain appropriate records.
You’ll also develop a detailed understanding of how to complete and submit a CTSA return, respond to HMRC enquiries, and navigate appeals processes. This course brings together key legislative knowledge and practical processes to help you advise confidently and stay on top of your corporation tax responsibilities.
Please Note: This course only covers UK tax law
Contents
An overview of self-assessment
Self-assessment for companies
Limited companies and the Companies Act 2006
Director duties
Company accounts
Preparing the accounts
Personal service companies
Understanding corporation tax
Corporation tax liabilities
The CTSA system
Registering a company with HMRC
Corporation tax self-assessment
The key features of CTSA
Paying corporation tax
Determining the accounting period
Record-keeping requirements
Company tax returns
Preparing a company tax return
Completing a company tax return
Deadlines for filing company tax returns
How to file a company tax return
The penalty system
Queries and enquiries
HMRC and appeals
Contacting HMRC
Appealing a decision
Reviewing tax decisions
Dealing with enquiries
Taxpayers and tribunals
An alternative dispute resolution
HMRC’s litigation and settlement strategys
How it works
Author
Sarah Laing
Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.
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