Guidance

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.

Documents

Details

This budget insert tells you about the main changes affecting:

  • CT600 (Company Tax Return)
  • rates of Corporation Tax
  • abolition of Indexation Allowance
  • Northern Ireland rate of Corporation Tax
  • Research and Development (R&D) expenditure credit
  • Energy Technology List for first year capital allowances
  • disincorporation relief
  • first year tax credit scheme extension
  • first year allowances for zero-emission goods vehicles and gas refuelling equipment
  • capital gains depreciatory transactions
Published 10 April 2015
Last updated 6 April 2018 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2018 to 2019.
  2. CT600 Budget insert has been updated to reflect the 2017 budget changes.
  3. New 2016 CT600 Budget insert has been added to the page.
  4. First published.