(c) (i) State the date by which Thai Curry Ltd’s self－assessment corporation tax return fo

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30 September 2005 should be submitted, and advise the company of the penalties that will be due if

the return is not submitted until 31 May 2007. (3 marks)

(ii) State the date by which Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005

should be paid, and advise the company of the interest that will be due if the liability is not paid until

31 May 2007. (3 marks)

参考答案:

(c) Self-assessment tax return(1) Thai Curry Ltd’s self-assessment corporation tax return for the year ended 30 September 2005 must be submitted by30 September 2006.(2) If the company does not submit its self-assessment tax return until 31 May 2007, then

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