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This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
Find the Corporation Tax forms you need and any associated guides, notes, and supplementary pages.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Check the availability and any issues affecting the Corporation Tax online service.
Accounts for Companies House and Company Tax Returns for HMRC - what you must send, deadlines, filing separately or together
Find out about producing Company Tax Returns, mandatory online filing and legal exemptions at the end of a company's life.
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 if you can use the free online filing service to file your Company Tax Return with HMRC and accounts with Companies House.
How to work out and claim Corporation Tax relief on trading losses.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax.
Find recognised suppliers and software for Corporation Tax returns and supplementary pages.
This tax information and impact note applies to incorporated businesses which pay Corporation Tax at the main rate.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent.
Find out how and when you can make a claim or election, and what information you need to include.
Find out about the type of losses your company can offset against profits in future accounting periods.
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