Guidance and regulation

Find out when you can expect to receive a reply from HMRC to a query or request you've made.

• From: HM Revenue & Customs
• Updated: 10 May 2023

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.

• From: HM Revenue & Customs
• Updated: 19 February 2024

You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.

• From: HM Revenue & Customs
• Updated: 5 January 2023

What detailed information you need to send to HMRC to support your Research and Development (R&D) tax relief claim, and when and how to submit it.

• From: HM Revenue & Customs
• Updated: 18 March 2024

Find out if you can claim Corporation Tax relief on your Research and Development (R&D) project.

• From: HM Revenue & Customs
• Updated: 18 March 2024

Find recognised suppliers and software for Corporation Tax returns and supplementary pages.

• From: HM Revenue & Customs
• Updated: 14 November 2023

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.

• From: HM Revenue & Customs
• Updated: 28 February 2024

How to claim Corporation Tax relief for costs on R&D if you're a small and medium-sized enterprise (SME).

• From: HM Revenue & Customs
• Updated: 18 March 2024

Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.

• From: HM Revenue & Customs
• Updated: 17 February 2020

Rates, allowances and limits for Corporation Tax.

• From: HM Revenue & Customs
• Updated: 4 April 2024

If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.

• From: HM Revenue & Customs
• Updated: 6 November 2023

How to work out and claim Corporation Tax relief on trading losses.

• From: HM Revenue & Customs
• Updated: 5 July 2021

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.

• From: HM Revenue & Customs
• Updated: 21 July 2023

How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.

• From: HM Revenue & Customs
• Updated: 3 May 2024

Find out if you can use the free online filing service to file your Company Tax Return with HMRC and accounts with Companies House.

• From: HM Revenue & Customs
• Updated: 1 April 2022

Check when you need to notify HMRC in advance about an R&D Corporation Tax relief claim, the information you will need to provide and how to send it.

• From: HM Revenue & Customs
• Updated: 10 January 2024

Find out about the type of losses your company can offset against profits in future accounting periods.

• From: HM Revenue & Customs
• Updated: 22 June 2020

Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.

• From: HM Revenue & Customs
• Updated: 30 April 2024

Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.

• From: HM Revenue & Customs
• Updated: 22 June 2020