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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £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 work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
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.
Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.
Search reports on business payment practices: when invoices are paid, payment terms and practices
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
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 you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Working out a director's National Insurance, using their annual earnings period, what to report to HMRC.
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.
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).