Skip to main content

GOV.UK uses cookies to make the site simpler. Find out more about cookies

Search

Search

Home
Business tax

Corporation Tax

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

Subscribe to email alerts
See latest changes to this content

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

Is this page useful?

Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page?

Thank you for your feedback

Close

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

What were you doing?

What went wrong?

Close

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Email address

Don’t have an email address?

Services and information

Benefits
Births, deaths, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport

Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Departments and policy

How government works
Departments
Worldwide
Publications
Announcements

Support links

Help
Cookies
Contact
Terms and conditions
Rhestr o Wasanaethau Cymraeg
Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright