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When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
Legal and regulatory requirements and recommended practice that apply to further education (FE) and sixth-form college corporations.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
The Corporation Tax rate for company profits is 25% You pay Corporation…
You can deduct the costs of running your business from your profits before…
Find statistics for Corporation Tax receipts and liabilities.
Corporate tax rates and small profits thresholds from 2023.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
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.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
How to prepare a Company Tax Return for your limited company or unincorporated association - deadlines, corrections and penalties
How to manage tell HMRC your company is dormant for Corporation Tax if you have stopped trading or have never traded.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
Corporation Tax and VAT for limited companies.
Guidance, forms and manuals for Corporation Tax. Including preparing accounts, reliefs, filing returns, payments, charities and clubs, and non-resident companies.
How to arrange an effective external review of governance and improve the performance of your board.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
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.
Accounts for Companies House and Company Tax Returns for HMRC - what you must send, deadlines, filing separately or together
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