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Limited companies
This area contains important information for limited company directors and shareholders, including advice on buying a 'ready-made' company, essential legal issues, tax saving and planning strategies and ideas on how to maximise the benefit of our services.
The legal and taxation regime for limited companies continues to change. The main rate of corporation tax commencing 1 April 2009 is 28%, while the small companies' rate is 21%.
The Companies Act 2006, complete with almost 1,300 sections came into force by 1 October 2008. Visit our Companies Act 2006 section for further details of the changes already introduced and those planned for 1 October 2009 when the new provisions relating to directors' responsibilities to their companies come into force. From 1 October 2007 the Act abolished the requirement for a private company to have an AGM. However some companies may have provisions in their articles requiring an AGM.
Upcoming Deadlines
Mar192010Deadline is today
- CIS return date
Construction Industry Scheme : Monthly return due for period to 5th of month
Mar312010- Company accounts filing deadline
Company Accounts Filing Date
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 June 2009 and for public companies with a year ended 30 September 2009.
- Corporation tax date
End of Corporation Tax financial year
- CT61 date
End of CT61 quarterly period
- Corporation tax return date
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 March 2009 to be submitted to HMRC
- Corporation tax returns
The corporation tax return (CTSA) for accounting periods ened 31 March 2009 should be filed.
- End of 40% first year allowance
Temporary 40% first year allowance ceases for incorporated businesses
Apr012010- Corporation tax
Due date for payment of Corporation Tax for year ended 30 June 2009.
- Landfill tax
Landfill tax standard rate increases to £48 per tonne
