DATES

Question 1

BADR Claim time

Answer 1

Claim for 23/24 by 31 Jan 2026

Question 2

Companies: Carry forward relief

Answer 2

2 years from the year the loss is relieved within

Question 3

Companies: CY relief

Answer 3

2 years of the loss making period

Question 4

POA dates

Answer 4

31st Jan, 31st July 2024, Remaining liability 31st Jan 2025

Question 5

Corporation Tax company: Filing date

Answer 5

12 months after end of period of account

Question 6

Corp tax company: Payment date

Answer 6

Normal companies: 9 months + 1 day frp, emd pf A{
Large companies: 4 installments, 14th day of 7th, 10th, 13th 16th ending July

Question 7

Record retention corp tax

Answer 7

6 years from end of AP, £3k per AP fine if not