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Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax.
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.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to prepare a Company Tax Return for your limited company or unincorporated association - deadlines, corrections and penalties
Find out if companies need to elect in to the Disregard Regulations for hedging of derivative contracts.
The Housing Corporation was the non-departmental public body that funded new affordable housing and regulated housing associations in England. It was abolished in 2008 with its responsibilities being split between the Homes and Communities Agency and the Tenant Services Authority.
This tax information and impact note outlines changes to the definition of permanent establishment.
The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.
How to manage tell HMRC your company is dormant for Corporation Tax if you have stopped trading or have never traded.
This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
This tax information and impact note applies to companies subject to Corporation Tax, which issue or hold debt or which are party to derivative contracts.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
This measure introduces corporate capital loss restriction rules for chargeable gains accruing on or after 1 April 2020 for companies chargeable to Corporation Tax.
Use this guidance to create your products if you're a HMRC software developer or substitute form producer.
This applies to companies subject to Corporation Tax, which issue or hold debt, or which are party to derivative contracts.
Check the availability and any issues affecting the Corporation Tax online service.
Find the Corporation Tax forms you need and any associated guides, notes, and supplementary pages.
This Tax Information and Impact Note is about modernising the taxation of corporate debt and derivative contracts.
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)
This tax information and impact note clarifies the meaning of structural assets of an insurance company’s long-term business.
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