Corporation Tax Terms with "E"

Glossary of Corporation Tax - Glossario Imposta Società

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Election: when your company or organisation has a choice (to elect) to do one thing and not to do something else for Corporation Tax purposes.

Enquiry: HMRC uses this term to denote when it is looking into - making an enquiry into - your Corporation Tax affairs.

Exempt: organisations or activities that aren't subject to Corporation Tax requirements.