29. Corporation Tax.
This guidance outlines the Corporation Tax obligations and filing requirements for insolvency practitioners managing companies in liquidation, administration, or voluntary arrangements. It details how insolvency affects accounting periods, tax returns, and the treatment of assets and losses. Practitioners are responsible for updating registered office details, obtaining the company's Unique Taxpayer Reference, and filing the required Company Tax Returns.
Source: https://www.gov.uk/guidance/insolvency-practitioner-s-handbook/29-corporation-tax. Summarised automatically from the official source — general information, not advice.