{"id":905,"date":"2021-11-02T00:00:00","date_gmt":"2021-11-02T00:00:00","guid":{"rendered":"http:\/\/duffyregan.co.uk\/index.php\/2021\/11\/02\/company-filing-dates\/"},"modified":"2021-11-02T00:00:00","modified_gmt":"2021-11-02T00:00:00","slug":"company-filing-dates","status":"publish","type":"post","link":"http:\/\/duffyregan.co.uk\/index.php\/2021\/11\/02\/company-filing-dates\/","title":{"rendered":"Company filing dates"},"content":{"rendered":"<p>In most cases, the statutory filing date for a Corporation Tax return is twelve months after the end of the relevant accounting period.<\/p>\n<p>HMRC considers reasonable excuse to be something that stops a company from meeting a tax obligation despite them having taken reasonable care to meet that obligation. HMRC will consider what a reasonable person, who wanted to meet their obligation, would have done in the same circumstances.<\/p>\n<p>Whether a company has a reasonable excuse will depend on the circumstances in which the failure occurred. What is a reasonable excuse for one company may not be a reasonable excuse for another company.<\/p>\n<p>The company must remedy the failure to file as soon as it can reasonably be expected to do so after the excuse has ended.<\/p>\n<p>HMRC have published examples off what might be considered a reasonable excuse. They include:<\/p>\n<ul>\n<li>One director runs the company, and he (or an immediate family member) dies or suffers a sudden and serious illness close to the filing date. Alternatively, the director has a prolonged and serious illness throughout much of the return period.<\/li>\n<li>Unavoidable and unexpected absence abroad of the responsible director close to the deadline because of business commitments or domestic emergency.<\/li>\n<li>Accidental destruction of the records through fire or flood.<\/li>\n<\/ul>\n<!-- -->","protected":false},"excerpt":{"rendered":"<p>In most cases, the statutory filing date for a Corporation Tax return is twelve months after the end of the relevant accounting period. HMRC considers reasonable excuse to be something that stops a company from meeting a tax obligation despite them having taken reasonable care to meet that obligation. HMRC will consider what a reasonable [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-905","post","type-post","status-publish","format-standard","hentry","category-uncategorised"],"_links":{"self":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/comments?post=905"}],"version-history":[{"count":0,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/905\/revisions"}],"wp:attachment":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/media?parent=905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/categories?post=905"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/tags?post=905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}