Every year on the anniversary of your Accounting Year-end HMRC will send you the above shown letter. This is basically a Reminder from them to note that you have now passed another Accounting Year-end and your Accounts are due to be prepared and that you may have Corporation Tax to pay to HMRC. If you do have Corporation Tax to pay then you will need the Reference in the Payslip BOX at the bottom of the letter. Please make sure you keep that Reference safe as it appears HMRC are not sending out Reminders other than this first letter.
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