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
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
Your accounting period for Corporation Tax and Company Tax returns - financial years and accounting periods, changing accounting periods
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…
Guidance, forms and manuals for Corporation Tax. Including preparing accounts, reliefs, filing returns, payments, charities and clubs, and non-resident companies.
Find statistics for Corporation Tax receipts and liabilities.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
How to manage tell HMRC your company is dormant for Corporation Tax if you have stopped trading or have never traded.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
Corporation Tax and VAT for limited companies.
How to prepare a Company Tax Return for your limited company or unincorporated association - deadlines, corrections and penalties
Find out how to register for Corporation Tax as a non-resident company if you have sold, gifted or transferred interests in UK property or land.
How to line up your reporting dates for accounts and Company Tax Returns at the end of your limited company's first year
You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.
Corporate tax rates and small profits thresholds from 2023.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.