Corporation Tax Terms with "N"

Glossary of Corporation Tax - Glossario Imposta Società

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Nominated Company: companies in a Group Payment Arrangement nominate one of the members to make the payments on behalf of all the companies within the arrangement; see Group Payment Arrangement.

Notice of Enquiry: the letter HMRC sends you to tell you they are making an enquiry into your company or organisation's Corporation Tax affairs.

Notice to Deliver a Company Tax Return: the letter HMRC usually sends to your company or organisation soon after the end of your accounting period requiring you to file a Company Tax Return; comes with a payslip; also known as form CT603; can't be downloaded or ordered online.

Notice to Pay: the notice HMRC sends you to tell you how much Corporation Tax to pay.