| 单词 | pay and file |
| 释义 | pay and file A former procedure for paying corporation tax introduced in the UK for accounting periods ended after 30 September 1993. Corporation tax is due nine months after the end of the accounting period. Under the pay-and-file system, the company had to file a detailed return within twelve months of the end of the accounting period. Previously, estimated assessments were issued by the Inland Revenue if the finalized computations were not available. Since 1999 pay and file has been replaced by self-assessment, which was extended to companies in June of that year. |
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