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How to prepare a Company Tax Return for your limited company or unincorporated association - deadlines, corrections and penalties
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
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.
Your accounting period for Corporation Tax and Company Tax returns - financial years and accounting periods, changing accounting periods
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
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 applies to companies and unincorporated associations which pay Corporation Tax (CT).
The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.
This measure introduces corporate capital loss restriction rules for chargeable gains accruing on or after 1 April 2020 for companies chargeable to Corporation Tax.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Use this guidance to create your products if you're a HMRC software developer or substitute form producer.
Find out if companies need to elect in to the Disregard Regulations for hedging of derivative contracts.
Find the Corporation Tax forms you need and any associated guides, notes, and supplementary pages.
This tax information and impact note outlines changes to the definition of permanent establishment.
Check the availability and any issues affecting the Corporation Tax online service.
The House of Lords is the second chamber of UK Parliament. It plays a crucial role in examining bills, questioning government action and investigating public policy. Corporate Officers of the House of Lords is an executive non-departmental public body, sponsored...
This applies to shareholders of close companies who receive a payment from the company which is taxed as a capital gain instead of income to gain a tax advantage.
Use these supplementary pages if your company held an interest of 25% in a foreign company controlled from the UK, is a hybrid entity or other mismatch.
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.
How to manage tell HMRC your company is dormant for Corporation Tax if you have stopped trading or have never traded.
Don’t include personal or financial information like your National Insurance number or credit card details.
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