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  • Corporation Tax: trading and non-trading

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

    • Updated:
  • Tax-free allowances on property and trading income

    Find out about annual tax-free allowances for property or trading income and if you qualify.

    • Updated:
  • UK-India Trade Deal

    Guidance, explainers and other documents to help you understand the Free Trade Agreement between the UK and India.

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  • Department for Business and Trade

    We are the department for economic growth. We support businesses to invest, grow and export, creating jobs and opportunities across the country. DBT is a ministerial department, supported by 19 agencies and public bodies .

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  • Stop being self-employed

    Tell HMRC if you've stopped being self-employed, or you're ending or leaving a business partnership - responsibilities, tax returns, letting any employees know.

  • Dormant companies and associations

    What it means to be dormant for Corporation Tax or Companies House - trading and non-trading, annual accounts, Company Tax Returns and telling HM Revenue and Customs (HMRC)

  • Charities and trading

    Find out how to pay less tax as a charity and when to set up a subsidiary trading company.

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  • UK Emissions Trading Scheme (UK ETS): technical guidance and tools

    Guidance to help installations in the UK ETS with greenhouse gas emissions permits, and aircraft operators to understand and comply with their obligations under the scheme.

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  • Your limited company's first accounts and Company Tax Return

    How to line up your reporting dates for accounts and Company Tax Returns at the end of your limited company's first year

  • Set up a business

    Choosing a legal structure when you're starting a business: the differences between being a sole trader and a limited company, including legal risk, registration and taxes.