Corporation Tax: Budget changes (CT600 Budget insert)

Use CT600 (Company Tax Return (CTR)) Budget insert for an overview of the main budget changes affecting Corporation Tax.



This budget insert tells you about the main changes affecting:

  • CT600 (Company Tax Return (CTR))
  • rates of Corporation Tax
  • rates, limits and fractions for financial years starting 1 April
  • grassroots sport deduction
  • reform of loss relief
  • patent box - cost sharing arrangements
  • reform of Substantial Shareholding Exemption for qualifying institutional investors
  • tax deductibility of corporate interest expense
  • museums and galleries tax relief
  • first-year allowances for electric charge points
  • tax treatment of appropriations to trading stock
Published 10 April 2015
Last updated 7 September 2017 + show all updates
  1. CT600 Budget insert has been updated to reflect the 2017 budget changes.
  2. New 2016 CT600 Budget insert has been added to the page.
  3. First published.