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Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
The Corporation Tax rate for company profits is 25% You pay Corporation…
You can deduct the costs of running your business from your profits before…
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
Get a refund or interest if your company pays too much Corporation Tax or pays it early
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
Search reports on business payment practices: when invoices are paid, payment terms and practices
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Find out about how and what you’ll be paid and how to check your pay when you’re employed by an umbrella company as a temporary worker.
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
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