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Question taken from BPP Study Kit Question Bank
154. Quirell plc has a 15-mth period of account ending 31 March 2020.
What is the date by which Quirell plc must file its corporation tax return for the first accounting period in this period of account to avoid penalties and interest?
. 31 March 2021
. 30 June 2020
. 31 December 2020
. 1 October 2020Could someone explain why the answer is 31 March 2021 and not 31 December 2020?
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