Corporation Tax Terms with "P"

Glossary of Corporation Tax - Glossario Imposta Società

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Participator: a person who has a share or interest in the capital or income of a company such as a director or shareholder; see director's loan.

Payment Date: see Due Date.

Permanent Establishment: a company that is not resident in the UK but carries on trade in the UK from a fixed place of business (a permanent establishment) is liable for Corporation Tax on that activity.

Postponement Application: if you're appealing against a Corporation Tax assessment or amendment, you can ask HMRC for all or part of your payment to be postponed until your appeal is settled by making a postponement application.