Guidance and regulation

You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.

• From: HM Revenue & Customs
• Updated: 5 January 2023

Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.

• From: HM Revenue & Customs
• Updated: 30 April 2024

• Purpose, scope and background (part 1)

  Purpose and scope These Guidelines for Compliance (GfC) expand on HMRC’s…

• Expectations of claimants (part 2)

  Before you make any claim for R&D expenditure HMRC expect you to have…

• Importance of a competent professional (part 3)

  A competent professional in the field can judge if a scientific or…

• How to identify qualifying R&D activities (part 4)

  This part of the guidance helps you understand what activities qualify for…

• Recommended approach to claims and record keeping (part 5)

  You do not have to follow this recommended approach, but you may find it…

• Further information (part 6)

  If you have made an error in an earlier R&D claim You can amend your tax…

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.

• From: HM Revenue & Customs
• Updated: 14 June 2023

Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.

• From: HM Revenue & Customs
• Updated: 7 May 2020

Find out if you qualify for Theatre Tax Relief for Corporation Tax and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if your creative industry company qualifies for Corporation Tax Relief and how to make a claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if you qualify for Video Games Tax Relief for Corporation Tax and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.

• From: HM Revenue & Customs
• Updated: 19 February 2024

Find out if you qualify for Corporation Tax Film Tax Relief and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if you qualify for Corporation Tax High-end Television Tax Relief and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if you qualify for Corporation Tax Orchestra Tax Relief and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if you qualify for Corporation Tax Audio-Visual Expenditure Credits and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

How to claim relief on the transfer of assets when your company changes from a private limited company to a sole trader or partnership owned business.

• From: HM Revenue & Customs
• Updated: 1 April 2013

Find out how and when you can make a claim or election, and what information you need to include.

• From: HM Revenue & Customs
• Updated: 13 February 2006

Find out if you qualify for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if you qualify for Video Games Expenditure Credits for Corporation Tax and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if you qualify for Children's Television Tax Relief for Corporation Tax and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024

Find out if you qualify for Corporation Tax Animation Tax Relief and what you can claim.

• From: HM Revenue & Customs
• Updated: 19 January 2024