The public interest business protection tax (PIBPT) is a self assessment tax1. A return has to be filed within 30 days starting on the later of:
- Ìý
•ÌýÌýÌýÌý the day on which the liability arose (ie the day of the first disqualifying step)
- Ìý
•ÌýÌýÌýÌý the day on which the relevant public interest business became subject to special measures
- Ìý
•ÌýÌýÌýÌý the day on which the £100 million threshold
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Web page updated on 17 Mar 2025 16:24