Business tax

Corporation Tax: detailed information

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

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• Corporation Tax
• Running a limited company: your responsibilities

Preparing accounts

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

Work out what to pay

• Corporation Tax rates and reliefs
• Work out and claim relief from Corporation Tax trading losses
• Restriction on Corporation Tax relief for interest deductions
• Corporation Tax when you sell business assets
• Director's loans
• Tax when your limited company gives to charity

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

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
• Determinations: if you don't file a Company Tax Return

Charities and clubs

• Charities and tax
• Running a community amateur sports club (CASC)

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

Non-resident companies

• Register a non-resident company for Corporation Tax
• Paying Corporation Tax if you’re a non-resident company landlord
• How to apply for a certificate of residence to claim tax relief abroad

Forms and manuals

• Corporation Tax forms
• Corporation Tax Manuals