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  1. Home
  2. Business tax
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

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