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Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
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…
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
Unincorporated associations are organisations set up through an agreement between a group of people who come together for a reason other than to make a profit
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Incorporate a private limited company - register it with Companies House and rules on directors, shares, articles of association and telling HMRC about the company
How to complete supplementary pages CT600B and what information you need to include.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Find statistics for Corporation Tax receipts and liabilities.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
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.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
How to work out and claim Corporation Tax relief on trading losses.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
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