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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 report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
Calculate your part-year profits to end your Tax Credits award and claim Universal Credit if you’re self-employed
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by the new tax year basis (Basis Period Reform).
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
This tax information and impact note is about a change to the Diverted Profits Tax rate from 1 April 2023.
Find out what income your community amateur sports club (CASC) needs to pay tax on
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Get help if you’re a tax agent or adviser who has clients with business profits to declare on Self Assessment and Company Tax Returns.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find statistics for Corporation Tax receipts and liabilities.
Corporate tax rates and small profits thresholds from 2023.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
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