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How to work out and claim Corporation Tax relief on trading losses.
Find out about the type of losses your company can offset against profits in future accounting periods.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Upper Tribunal Administrative Appeals Chamber decision by Judge on 2024.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
This Tax Information and Impact Note is about a new rule relating to bank surcharge rules for intra-group transfers of capital losses.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
How to complete supplementary pages CT600C and what information you need to include.
Tax and reporting rules for employers providing payments to cover loss of earnings
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