Corporation Tax

Latest documents

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

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• How to complete a Company Tax Return

  14 February 2019

  The guidance has been updated with information about restitution tax for boxes 170 and K20.

• Research and Development tax relief for small and medium-sized enterprises

  11 February 2019

  Information about how you can now use the online service to support your Research and Development tax relief claim has been added.

• Corporation Tax technical specifications: CT600 appendices

  4 February 2019

  Appendix C of the Annual Investment Allowance has been updated with version 3.6.

• Set up a limited company: step by step

  28 January 2019

• Corporation Tax for Agents: HMRC Online Services

  22 January 2019

  The 'How to register for Corporation Tax for Agents' section has been updated with information on standards for agents.

• The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

  14 January 2019

• Check if you can use the HMRC Corporation Tax online filing service

  9 January 2019

  Information about the Annual Investment Allowance has been updated.

• HMRC service availability and issues

  4 January 2019

  The Help to Save account service availability and issues page has been added to this collection.

• HMRC calculators and tools

  3 January 2019

  Removed the bereavement guide link as it has been replaced.

• Reform of Corporation Tax loss relief: second tranche draft guidance

  20 December 2018

  A link for guidance on administrative requirements has been added.

• Reform to Corporation Tax loss relief: draft guidance

  20 December 2018

  A link for guidance on administrative requirements has been added.

• Reform of Corporation Tax loss relief: draft guidance on administrative requirements

  17 December 2018

  Updated draft guidance has been added following feedback.

• Draft guidance: Life assurance manual

  13 December 2018

• Corporation Tax: service availability and issues

  7 December 2018

  A service issue about a temporary increase in Annual Investment Allowance has been added.

• Restriction on Corporation Tax relief for interest deductions

  26 November 2018

  The address to send Corporate Interest Restriction elections to has been updated.

• Country-by-country: service availability and issues

  16 November 2018

  Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.

• Find software suppliers for Corporation Tax

  12 November 2018

  A new supplier has been added to the software suppliers list.

• Reform of Corporation Tax loss relief: amended draft guidance on commencement provisions

  9 November 2018

  The guidance has been updated to reflect comments about apportionment, carried-forward losses, group relief and adjustments under Part 10 Taxation (International and Other Provisions) Act 2010 (corporate interest restriction).

• Set up a limited company and register for Corporation Tax: service availability and issues

  8 November 2018

  Service issue for Thursday 8 November 2018 from 6pm to 11pm has been added.

• Reform of de-grouping charge rules in the corporate intangibles regime

  7 November 2018

  A link to the summary of responses on the consultation for the review of the corporate intangible fixed assets regime has been added.

• Changes to taxing gains made by non-residents on UK immovable property

  7 November 2018

  A link to the technical note on taxing gains made by non-residents on UK immovable property in Collective Investment Schemes has been added.

• Taxing gains made by non-residents on UK immovable property in Collective Investment Schemes

  7 November 2018

• Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax

  7 November 2018

• Changes to the Corporate Interest Restriction rules

  7 November 2018

• Corporation Tax: trading and non-trading

  2 November 2018

  The section headed tell HMRC your company or organisation is now active has been updated with a new link to the online registration service.

• Changes to the frequency of oil and gas official statistics

  31 October 2018

  Updated with consultation response.

• Corporate Capital Loss Restriction - consultation on delivery

  29 October 2018

• Taxation of hybrid capital instruments

  29 October 2018

• Diverted Profits Tax changes

  29 October 2018

• Income Tax, Capital Gains Tax and Corporation Tax voluntary tax returns

  29 October 2018

• Changes to interest provisions for late payment, repayment and penalties

  29 October 2018

• Corporation Tax changes for hybrid and other mismatches regime

  29 October 2018

• Corporation Tax changes to the definition of permanent establishment

  29 October 2018

• Tobacco products duty rates for 2018

  29 October 2018

• Tax changes for UK property income of non-UK resident companies

  29 October 2018

• Clarification of capital allowances for costs of altering land

  29 October 2018

• Corporation Tax: amendments to reform of loss relief rules

  29 October 2018

• New statutory remedy for advance Corporation Tax

  29 October 2018

• How to apply for a certificate of residence to claim tax relief abroad

  17 October 2018

  How to apply for a certificate of residence for public bodies has been updated.

• Company losses toolkit

  11 October 2018

  Agent toolkit for Company Losses for 2017 to 2018 has been updated.

• Submit a Corporate Interest Restriction return

  17 September 2018

• Draft legislation: oil and gas taxation – investment and cluster area allowances

  23 July 2018

• Business profits toolkit

  11 July 2018

  Agent toolkit for 'business profits' updated for the 2017 to 2018 tax year.

• Capital vs revenue expenditure toolkit

  11 July 2018

  Agent toolkit for 'capital v revenue expenditure' updated for the 2017 to 2018 tax year.

• Changes to the Corporation Tax exit charges

  6 July 2018

• Extension of security deposit legislation

  6 July 2018

• Capital Gains Tax and Corporation Tax on UK property gains

  6 July 2018

• Income Tax and Corporation Tax response to accounting changes for leasing

  6 July 2018

• Changes to the Corporation Tax reform of loss relief rules

  6 July 2018

• Corporation Tax: penalty determinations (CT211 Notes)

  6 June 2018

  Section 4 has been updated to better explain who to write to when appealing.