Taxes Consolidation Act 1997 section 959K

Requirements for returns for corporation tax purposes

Section 959K sets out the information that must be included in a self-assessment return where the chargeable person is a company liable to corporation tax.

• A company's self-assessment return must contain all the details that would be required in a corporation tax return under section 884.
• This includes all matters, information, accounts, statements, reports and further particulars for the accounting period in question.
• The return must also include any additional information, accounts, statements, reports and particulars required by the prescribed form.
• The effect is that a company's self-assessment return effectively incorporates the full corporation tax return requirements into a single filing obligation.