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Corporation Tax: detailed information

Guidance, forms and manuals for Corporation Tax. Including preparing accounts, reliefs, filing returns, payments, charities and clubs, and non-resident companies.

• From: HM Revenue & Customs
• Published: 12 February 2024

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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
  • 4 September 2024
  • Guidance
• Completing your Company Tax Return
  • 30 May 2025
  • Guidance
• Restriction on Corporation Tax relief for interest deductions
  • 14 June 2023
  • Guidance
• 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
  • 17 February 2020
  • Guidance
• Change your company's year end
• Corporation Tax: selling or closing your company
  • 31 March 2023
  • Guidance
• Dormant companies and associations

Filing your return

• Check if you can use the HMRC Corporation Tax online filing service
  • 1 April 2022
  • Guidance
• File your accounts and Company Tax Return
• Accounts and tax returns for private limited companies
• Corporation Tax: penalties
  • 1 January 2007
  • Guidance
• Determinations: if you don't file a Company Tax Return
  • 7 September 2012
  • Guidance

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
  • 27 January 2025
  • Guidance
• Pay Corporation Tax if you're a very large company
  • 12 April 2023
  • Guidance
• Get a refund or interest on your Corporation Tax
• Corporation Tax: interest charges
  • 30 January 2012
  • Guidance
• Group Payment Arrangements for Corporation Tax
  • 9 August 2024
  • Guidance

Non-resident companies

• Corporation Tax for non-UK incorporated companies
  • 17 December 2024
  • Guidance
• Paying Corporation Tax if you’re a non-resident company landlord
  • 18 March 2021
  • Guidance
• How to apply for a certificate of residence to claim tax relief abroad
  • 26 June 2024
  • Guidance

Forms and manuals

• Corporation Tax forms
  • 1 April 2021
  • Collection
• Corporation Tax Manuals
  • 30 September 2015
  • Collection

Published 12 February 2024