We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
The deadline for your payment will depend on your taxable profits. This…
Set up and make changes to a Direct Debit through your company’s HM…
You can pay your Corporation Tax bill directly using your online or mobile…
You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or…
You can pay online. There’s a fee if you pay by corporate credit card or…
You can only pay at your branch by cash or cheque if you have a paying-in…
If your company is in a group, you can pay Corporation Tax under a Group…
Tell HM Revenue and Customs (HMRC) if you have nothing to pay. HMRC will…
Check your HM Revenue and Customs (HMRC) online account to see if your…
How to set up a limited company, appoint directors and shareholders or guarantors, and register for tax.
File your Company Tax Return with HMRC, and your company accounts with Companies House
Incorporate a private limited company - register it with Companies House and rules on directors, shares, articles of association and telling HMRC about the company
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company
How to prepare a Company Tax Return for your limited company or unincorporated association - deadlines, corrections and penalties
Accounts for Companies House and Company Tax Returns for HMRC - what you must send, deadlines, filing separately or together
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
How to manage tell HMRC your company is dormant for Corporation Tax if you have stopped trading or have never traded.
Your and your company's responsibilities - repaying director's loans, interest, tax on loans, reporting to HM Revenue and Customs
Prepare statutory or abridged annual accounts for Companies House, make corrections and amendments, appeal against penalties for filing after the deadline
Your company's financial year can run for more or less than 12 months - find out how to change it
What it means to be dormant for Corporation Tax or Companies House - trading and non-trading, annual accounts, Company Tax Returns and telling HM Revenue and Customs (HMRC)
Your accounting period for Corporation Tax and Company Tax returns - financial years and accounting periods, changing accounting periods
Use this form for accounting periods starting on or after 1 April 2015.
How to line up your reporting dates for accounts and Company Tax Returns at the end of your limited company's first year
Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).