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Tax is payable on the day following the making of an assessment. Assessments are raised in the following Year of Assessment (i.e., profits of a financial year ending sometime in 1995 form the basis of the 1996 assessment, the tax on which is payable in 1997).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Jonathan G. Hooley on Tel (indirect line): + 44 (0) 1481 721000, Tel (direct line): +44 (0) 1481 719544, Fax: +44 (0) 1481 722373.
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