The latest roundup of news for advisers, Agent Update 64, has an array of articles including on the requirement to correct – taxpayers with overseas interests; the fulfilment house due diligence regime; paying corporation tax; and termination payments.

Summaries of other articles follow but for details see here.

Notifying HMRC when a client company becomes active

Companies must notify the Revenue within three months of becoming active (see HMRC’s guidance Corporation Tax: trading and non-trading).

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