Latest documents
Subscriptions
-
Register a non-resident company for Corporation Tax
Link for CG73996J in the exemptions section has been updated.
-
XBRL tagging: when, what and how to tag
Information about taxonomy minimum tagging lists has been added.
-
Corporation Tax: service availability and issues
The contact email address for advice about off-payroll working rules has been updated.
-
Corporation Tax: trading and non-trading
Information has been added for companies who have not told HMRC they are dormant but who must still submit a CT tax return to avoid penalties.
-
Creative industry reliefs triumph at the Oscars®
-
Claiming Video Games Tax Relief for Corporation Tax
-
Claiming Theatre Tax Relief for Corporation Tax
-
Claiming Orchestra Tax Relief for Corporation Tax
-
Claiming Museums and Galleries Exhibition Tax Relief for Corporation Tax
-
Claiming High-end Television Tax Relief for Corporation Tax
-
Claiming Film Tax Relief for Corporation Tax
-
Claiming Children’s Television Tax Relief for Corporation Tax
-
Claiming Animation Tax Relief for Corporation Tax
-
Pay Corporation Tax if you’re a large company
Guidance on paying by instalments if your annual profits are over £20 million has been added.
-
Pay Corporation Tax if you're a very large company
-
Draft Corporation Tax forms for software developers
The Company Tax Return guide has been updated
-
Capital allowances for plant and machinery toolkit
The capital allowances for plant and machinery toolkits for 2013 to 2014, 2014 to 2015 and 2015 to 2016 have been removed from the page.
-
National Insurance contributions and statutory payments toolkit
The following agent toolkits for “National Insurance contributions and statutory payments” have been removed: 2013 to 2014, 2014 to 2015, 2015 to 2016.
-
PAYE and Corporate Tax receipts from the banking sector: 2019
-
Patent Box reliefs statistics
Updated with new statistics for 2016 to 2017.
-
Corporation Tax Statistics 2019
-
Analyses of Corporation Tax receipts and liabilities
Added 'Corporation Tax Statistics 2019'.
-
HMRC tools and calculators
The additional threshold has been renamed residence nil rate band (RNRB).
-
Check if you can use the HMRC Corporation Tax online filing service
The section 'Companies that cannot use the service' has been updated.
-
Set up a limited company: step by step
-
Corporation Tax for Company Tax Return (CT600 (2019) Version 3)
Welsh version of Corporation Tax for Company Tax Return (CT600 (2019) Version 3) has been updated.
-
Table 11.1A Corporation Tax, Bank Levy and Bank Surcharge net receipts
This publication provides an update to the split between North Sea companies and Onshore companies for receipts in 2016 to 2017. The total receipts figure for 2016 to 2017 remains unchanged.
-
Corporate Capital Loss Restriction: consultation on delivery
Response document published.
-
Share loss relief for Income Tax and Corporation Tax
-
Corporate capital loss restriction for Corporation Tax
-
Income Tax and Corporation Tax rules for spreading transitional adjustments on new lease accounting
-
Deferral of Corporation Tax payments on EU group asset transfers
-
Corporation Tax: Budget changes (CT600 Budget insert)
CT600 Budget guidance has been updated to reflect the 2018 budget changes.
-
Commercial software suppliers for Corporation Tax
A new supplier has been added to the software suppliers list.
-
Business profits toolkit
The Business profits toolkit: Self Assessment and Company Tax Returns (2018 to 2019) has been added.
-
Capital vs revenue expenditure toolkit
The Capital v revenue expenditure toolkit: Self Assessment and company tax returns (2018 to 2019) has been added.
-
Submit a Corporate Interest Restriction return
The email address to contact if you need help or more information has been updated.
-
Restriction on Corporation Tax relief for interest deductions
The timescale on when you should appoint a reporting company has been updated.
-
Research and Development tax relief for small and medium-sized enterprises
The email address to send details for more than 10 research and development projects has been updated.
-
Company losses toolkit
Company Losses Toolkit 2018 to 2019 Company Tax Returns has been added.
-
Rates and allowances: Corporation Tax
The guidance has been updated with the current rate of Corporation Tax for non-ring fence profits.
-
Claim Research and Development (R&D) expenditure credit
Page has been updated with information about your expenditure when working out Research and Development Expenditure Credit
-
Corporation Tax relief on goodwill and relevant assets
-
Chargeable gains for companies toolkit
The agent toolkit for 'Chargeable gains for companies' updated for 2018 to 2019, 2013 to 2014 and 2014 to 2015 both removed.
-
Directors' loan accounts toolkit
The directors’ loan accounts agent toolkit for 2018 to 2019 has been added.
-
Software developers: updates to the CT600 guidance and forms
This guide has been updated with changes following the 2018 Autumn Budget.
-
Marginal Relief for Corporation Tax
Page updated to provide more guidance on who can claim Marginal Relief and how to claim Marginal Relief for Corporation Tax
-
How to complete a Company Tax Return
Guide changed to link to the new Finance Act where needed.
-
Find out how to pay tonnage tax if you're a shipping company
The year 2019 has been added to the list of excepted years.
-
Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A (2015) Version 3)
The 'Related forms and guidance' section has been updated with dates for 2019.