Dormant companies becoming active for Corporation Tax
From 29 November 2012 dormant companies becoming active for Corporation Tax will be able to use HMRC Online Services to supply the information they currently provide on form CT204 (Active company).
HMRC will be updating the online guidance for companies and agents, and replacing the current forms (CT204 Review and CT204 Active Company) with a single form that explains what companies need to do.
More details are available from HMRC.
Published 26 October 2012
SOURCE: CCH Online