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Business tax

Corporation Tax

From:: HM Revenue & Customs, Companies House , HM Treasury, and Closed organisation: Department of Finance and Personnel for Northern Ireland

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Getting started

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

Preparing accounts for Corporation Tax

Accounts and tax returns for private limited companies
Your limited company's first accounts and Company Tax Return
Accounting periods for Corporation Tax

Working out your Corporation Tax

Corporation Tax rates and reliefs
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

Corporation Tax: how to make a claim or election
Corporation Tax: Marginal Relief
Marginal Relief calculator
Claim capital allowances
Research and Development (R&D) tax reliefs
Corporation Tax: creative industry tax reliefs
Corporation Tax: the Patent Box
Corporation Tax: Disincorporation Relief
Charities and tax
Tax relief for community amateur sports clubs (CASCs)
Tax when your limited company gives to charity

Payments and refunds

Pay your Corporation Tax bill
Get a refund or interest on your Corporation Tax
Corporation Tax: interest charges
Corporation Tax: Group Payment Arrangements
Pay Corporation Tax in instalments

Filing your return

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

Changes to your company

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

Forms and reference material

Corporation Tax forms
Company Taxation Manual
Corporation Tax online filing and electronic payment

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