Each compendium is a complete governance suite - structured procedures, statutory references, and compliance checklists written by a qualified AAT accountant with 13+ years of senior finance experience.
SOP-001 - Corporation Tax accounting period identification, CT registration, and UTR receipt procedure for new and existing companies.
SOP-002 - CT600 preparation and online filing procedure covering tax computation, adjustments, supplementary pages, and iXBRL tagging requirements.
SOP-003 - Capital allowances computation covering Annual Investment Allowance (AIA), Full Expensing, First Year Allowances, Writing Down Allowances, and the main/special rate pool.
SOP-004 - Directors Loan Account CT implications covering s.455 CT charge, beneficial loan benefit-in-kind, s.455 repayment, and CT600A supplementary page.
SOP-005 - R&D Tax Relief procedure covering SME scheme, RDEC scheme, qualifying activities and costs, R&D claim preparation, and the pre-notification requirement from April 2023.
SOP-006 - CT loss relief procedure covering carry-back, carry-forward, terminal loss relief, and group relief surrender between 75% group companies.
SOP-007 - Quarterly Instalment Payments (QIPs) procedure covering large company thresholds, instalment dates, estimation methodology, and underpayment interest.
SOP-008 - Associated companies and 51% group test procedure covering the identification of associated companies, CT rate threshold adjustments, and QIP threshold adjustments.
SOP-009 - Close company rules covering definition, loans to participators (s.455), benefits to participators, apportionment rules, and CT600A treatment.
SOP-010 - CT online filing and HMRC payment procedure covering payment deadlines, payment methods, CHAPS, BACS, late payment interest, and penalty regime.
Includes all 10 Platinum Standard SOPs listed on this page, delivered securely as PDF via our Cloudflare R2 fulfillment engine.