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Corporate tax return and dividend return filing requirements
Requirement to file accounts with a tax return The Income Tax Act 2010 provides that:
- A company with assessable (gross) income of £1,250,000 or more per annum is required to file audited accounts with its tax return.
- In the case of a company with assessable income of less than £1,250,000 per annum, the return must be accompanied by accounts together with an independent accountant's report.
Download the Corporate tax return and dividend return filing requirements
