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Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /Regulation and administration of charities / B5.870 Charity self-assessment generally
Commentary

B5.870 Charity self-assessment generally

Business tax

All charities now fall within self-assessment either under the regime that applies from 1996/97 in the case of charitable trusts, or, for all other charities, under the corporation tax self-assessment regime that applies for accounting periods ending after 30 June 1999.

In the case of charitable

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