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Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to work out and claim Corporation Tax relief on trading losses.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Find out about the type of losses your company can offset against profits in future accounting periods.
Guidance about compensation to owners and occupiers of business premises once a compulsory purchase order comes into force.
Guidance about compensation to owners and occupiers of agricultural premises once a compulsory purchase order comes into force.
How to complete supplementary pages CT600C and what information you need to include.
This tax information and impact note is about a temporary extension to carry back of trading losses.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
This tax information and impact note will provide for a more flexible loss relief regime.
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