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This measure reforms the taxation of foreign permanent establishments, making the elective exemption regime that applies to their profits and losses mandatory for Corporation Tax.
Who is likely to be affected UK-resident companies with foreign permanent…
1. 1 Exemption to be compulsory rather than by election (1) In Part 2 of…
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
These directions apply in relation to the delivery of information and the…
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
The government has announced a package of tax and customs measures to…
Treatment of investment managers and their overseas clients.
This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.
Information on the use of a secure mailbox to deliver information.
Directions on the use of electronic communications to deliver information to HMRC.
A consultation exploring delivery timescales and enforcement for full prescription of the content, format, and data tagging of Corporation Tax computations.
This tax information and impact note is about the amendment to the treatment of unrelieved surplus Advance Corporation Tax.
This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
This tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development (R&D) and creative industries.
This tax information and impact note is about increasing fixed late filing penalties for Corporation Tax returns with a filing date on or after 1 April 2026.
This tax information and impact note is about technical amendments to Corporate Interest Restriction (CIR) to ensure that the regime works as intended.
This tax information and impact note is about simplifying the corporate interest restriction rules in relation to reporting companies.
This tax information and impact note is about the introduction of an international controlled transactions schedule.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
This measure is about an amendment to the Research and Development (R&D) tax relief rules for companies with a registered office in Northern Ireland.
This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
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