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Find out about the type of losses your company can offset against profits in future accounting periods.
Find out if you can claim a Research and Development (R&D) tax credit for accounting periods beginning before 1 April 2024.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Check how to apply for a Group Payment Arrangement to save money by making joint payments of Corporation Tax.
Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Rates, allowances and limits for Corporation Tax.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Find out why penalty determinations are issued and what to do if you receive one.
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
Check if your company qualifies for Corporation Tax Audio-Visual Expenditure Credits and what you can claim.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent.
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