Business tax

Corporation Tax: detailed information

• From: HM Revenue & Customs, Companies House , HM Treasury, Intellectual Property Office, The Charity Commission, and Closed organisation: Department of Finance and Personnel for Northern Ireland

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Quick links

• Accounts and tax returns for private limited companies
• Corporation Tax rates and reliefs
• Pay your Corporation Tax bill
• File your accounts and Company Tax Return

Get started

• Corporation Tax
• Set up a private limited company
• Running a limited company

Preparing accounts

• Your limited company's first accounts and Company Tax Return
• Accounting periods for Corporation Tax

Work out what to pay

• Work out and claim relief from Corporation Tax trading losses
• Corporation Tax: terminal, capital and property income losses
• Carry forward Corporation Tax losses
• Corporation Tax when you sell business assets
• Director's loans
• Restriction on Corporation Tax relief for interest deductions
• Find out how to pay tonnage tax if you're a shipping company

Reliefs

• Claim capital allowances
• How to apply for a certificate of residence to claim tax relief abroad
• Claiming Research and Development tax reliefs
• Corporation Tax: how to make a claim or election
• Marginal Relief for Corporation Tax
• Marginal Relief calculator
• Use the Patent Box to reduce your Corporation Tax on profits
• Corporation Tax: Disincorporation Relief
• Corporation Tax relief on goodwill and relevant assets
• Tax relief for community amateur sports clubs (CASCs)

Charities

• Charities and tax
• Tax when your limited company gives to charity

Filing your return

• Check if you can use the HMRC Corporation Tax online filing service
• File your accounts and Company Tax Return
• Accounts and tax returns for private limited companies
• Corporation Tax: penalties

Payments and refunds

• Pay your Corporation Tax bill
• Pay Corporation Tax if you’re a large company
• Pay Corporation Tax if you're a very large company
• Get a refund or interest on your Corporation Tax
• Corporation Tax: interest charges
• Corporation Tax: Group Payment Arrangements

Changes to your company

• Corporation Tax: trading and non-trading
• Change your company's year end
• Corporation Tax: selling or closing your company
• Dormant companies and associations

Forms

• Corporation Tax forms

Further guidance

• Corporation Tax Manuals