正确答案：
(c) Self-assessment tax return(1) Thai Curry Ltd’s self-assessment corporation tax return for the year ended 30 September 2005 must be submitted by30 September 2006.(2) If the company does not submit its self-assessment tax return until 31 May 2007, then there will be an automatic fixedpenalty of ￡200 since the return is more than three months late.(3) There will also be an additional corporation tax related penalty of ￡4,415 (44,150 × 10%) being 10% of the tax unpaid,since the self-assessment tax return is more than six months late.Corporation tax liability(1) Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005 must be paid by 1 July 2006.(2) If the company does not pay its corporation tax until 31 May 2007, then interest of ￡3,035 (44,150 at 7·5% = 3,311× 11/12) will be charged by HM Revenue & Customs for the period 1 July 2006 to 31 May 2007.
