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
Find out when you can expect to receive a reply from HMRC to a query or request you've made.
Find and use tools and calculators that will help you work out your tax.
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.
You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.
Find out what you need to do to prepare for the closure of the online service to file your accounts and Company Tax Return.
Find recognised suppliers and software for Corporation Tax returns and supplementary pages.
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.
Find out what information you need to send HMRC before you make a claim for R&D Corporation Tax relief.
Find out what R&D tax relief is and if your project qualifies for Corporation Tax relief.
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.
Use the online tool throughout a check to guide you through each stage and to access the support available.
Find out about Corporation Tax relief you can claim for costs on R&D if you're a small and medium-sized enterprise with an accounting period that starts before 1 April 2024.
How to work out and claim Corporation Tax relief on trading losses.
Check if you need to submit a claim notification form before you claim R&D Corporation Tax relief, what information you’ll need to provide and how to send it.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Find out if you can claim under the merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
Use this tool to find out if your project involves Research and Development (R&D) for tax purposes.
Find out if you can use the free online filing service to file your Company Tax Return with HMRC and accounts with Companies House.
Find out which costs qualify for R&D Corporation Tax relief, if you want to claim for your project on your Company Tax Return.
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 and requires JavaScript).