VFD Limited (which is not a group company) has prepared a set of accounts for the ten months to 31 March 2021. These accounts show a net profit before tax of £1,391,540.

Relevant information is:

(i) Depreciation charged in the period was £156,945.

(ii) UK dividends received were £137,260.

(iii) The written down value of the company's plant and machinery as at 1 June 2020 for capital allowances purposes was as follows:

Required:

Calculate the corporation tax liability for the period ended on 31 March 2021 and state the date (or dates) on which this is due for payment.

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Main pool Managing director's Volvo motor car (emissions 168g/km) (iv) Additions and disposals were as follows: July 2020 October 2020 November 2020 November 2020 February 2021 Sold machinery (original cost 75,000) Bought plant and machinery Sold Volvo motor car Bought Audi motor car (emissions 147g/km) Bought motor lorry 148,290 40,880 26,450 126,720 35,000 52,000 54,900