TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Dormant Companies Becoming Active for Corporation Tax

From 29 November 2012, the way dormant companies notify HMRC that they are becoming active is changing.

From that date dormant companies becoming active for Corporation Tax will be able to use HMRC's Online Services to supply the information they currently provide on form CT204 (Active company). HMRC will also be updating the online guidance for companies and agents, and replacing the current forms (CT204 Review and CT204 Active Company) with a single form that explains what companies need to do.

More information is available at http://www.hmrc.gov.uk/news/dormat-co-active-ct.htm