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| (b) Skyblue Ltd prepares accounts to 30 September each year. HM Revenue and Customs sent Skyblue Ltd a notice on 15 December 2012 requiring it to file a corporation tax return for the accounting period ended 30 September 2012. Skyblue Ltd is not a member of a group of companies.Required: (i) Explain how Skyblue Ltd must file its return and a copy of its accouts for accounting period ended 30 September 2012. |