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Changes and issues affecting the Corporation Tax online service
Information for completing CT600N Residential Property Developer Tax (RPDT) and claiming RPDT group relief for carried forward losses and full expensing and 50% first-year allowances, has been added.
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Corporation Tax technical specifications: CT600 appendices
Appendix C of the Annual Investment Allowance has been updated to version 4.2a.
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Compliance checks: unannounced visits for inspections — CC/FS4
The bullet point 'names of the inspecting officers' has been removed from the 'About the notice of inspection' section. This is because the names of inspecting officers are no longer included in the notice of inspection.
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Research and Development (R&D) tax relief
A link to a Welsh version of the page has been added.
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Commercial software suppliers for Corporation Tax
The list of commercial software suppliers for Interest Restriction returns has been updated with one amendment.
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Tell HMRC that you’re planning to claim Research and Development (R&D) tax relief
The dates in example 1 and example 2 in the section 'When you must notify by' have been amended to show the correct periods of account and submission dates.
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The Company Tax Return guide
Guidance to complete box 245 has been updated with reference to section 76 of the Finance Act 2012 and a link to the Life Assurance Manual LAM04000: Adjusted BLAGAB management expenses. Guidance to complete box 780 has been updated with reference to the BLAGAB (life insurance) losses which fall within section 78(5) of the Finance Act 2012.
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Research and Development (R&D) tax relief for small and medium-sized enterprises
Added translation
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Country-by-country: service availability and issues
Planned downtime from 8:10am to 11:20pm on Sunday 16 April 2023 has been added.
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Pay Corporation Tax if you're a very large company
Information for accounting periods ending on or after 1 April 2015 and before 1 April 2023 has been added. This change is due to legislative changes with effect from 1 April 2023.
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Pay Corporation Tax if you’re a large company
Information about accounting periods ending on or after 1 April 2015 and before 1 April 2023 has been added. This is due to a change in legislation with effect from 1 April 2023.
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Corporation Tax: Tonnage Tax (CT600F (2023) version 3)
The related forms and guidance have been updated for 2023.
- Corporation Tax: Residential Property Developer Tax (CT600N)
- Supplementary pages CT600N: Residential Property Developer Tax
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Corporation Tax for Company Tax Return (CT600 (2023) Version 3)
English and Welsh versions of Corporation Tax: Company Tax Return (CT600 (2023) Version 3) have been added.
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Corporation Tax: cross-border royalties (CT600H (2015) Version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: Freeports (CT600M (2022) version 3)
The related forms and guidance have been updated for 2023.
- Submit detailed information before you claim Research and Development (R&D) tax relief
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Corporation Tax: insurance (CT600D (2015) version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: supplementary charge in respect of ring fence trades (CT600I (2019) version 3)
The related forms and guidance have been updated for 2023.
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Claiming Research and Development (R&D) tax reliefs
Updates have been made throughout this guidance to clarify what R&D tax reliefs are and the projects that count as R&D. A new section has been added to tell you what you need to do before you claim R&D tax relief for accounting periods beginning on or after 1 April 2023 and for claims from 1 August 2023.
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Corporation Tax: Restitution Tax (CT600K (2017) version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches (CT600B (2022) version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A (2015) Version 3)
The related forms and guidance have been updated for 2023.
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Advance assurance for Research and Development (R&D) tax relief
More information has been added about what you will need to apply for advance assurance and what happens after you’ve applied. A new section has been added to tell you what you need to do before you claim R&D tax relief for accounting periods beginning on or after 1 April 2023 and for claims from 1 August 2023.
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Supplementary pages CT600F: Tonnage Tax
We have updated the headings for F30 and F65.
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Research and Development (R&D) expenditure credit
More information has been added about R&D expenditure credit (RDEC). How to calculate the expenditure credit, how to claim and how to use the expenditure credit have been updated. New sections have been added about expenditure credit rates, how to check what expenditure qualifies for expenditure credit, and what you need to do before you claim the expenditure credit for accounting periods beginning on or after 1 April 2023 and for claims from 1 August 2023.
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Corporation Tax: group and consortium relief (CT600C (2018) version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: research and development (CT600L (2022) version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: charity and Community Amateur Sports Clubs (CT600E (2015) version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: disclosure of tax avoidance schemes (CT600J (2015) Version 3)
The related forms and guidance have been updated for 2023.
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Corporation Tax: selling or closing your company
Guidance has been updated to include information about when a dissolved company has been struck off the Companies House register and also a section has been removed about Disincorporation Relief, because the deadline for claims for Disincorporation Relief was 31 March 2020.
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Finance Bill 2022-23
A link to Spring Finance Bill 2023 has been added.
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Marginal Relief for Corporation Tax
Welsh translation added.
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Rates and allowances for Corporation Tax
From 1 April 2023 there is no longer a single Corporation Tax rate for non-ring fence profits. Marginal relief is also available for companies with profits between £50,000 and £250,000. The rates tables have also been updated for the financial year 1 April 2023 to 31 March 2024.
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Supplementary pages CT600M: Freeports
Guidance about completing 'Column E Total amount of qualifying expenditure' has been updated.
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How to apply for a certificate of residence to claim tax relief abroad
Guidance for companies applying for a certificate of residence has been updated.
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Supplementary pages CT600B: controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches
Information about when to complete boxes B40 to B85 has been added to the 'Hybrid and other mismatches' section.
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Supplementary pages CT600A (2015) version 3: close company loans and arrangements to confer benefits on participators
Information about the dividend upper rates up to 5 April 2022 and from 6 April 2022 have been added to the 'A20 Tax chargeable', 'A45 Relief due' and 'A70 Relief due' sections. 'Book entry' has been removed from methods by which a loan can be repaid under the 'Loans' section.
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Corporation Tax: service availability and issues
The service issue about HMRC's free Corporation Tax online return service not showing final submission responses has been resolved.
- Supplementary pages CT600K: Restitution Tax
- Supplementary pages CT600J: disclosure of tax avoidance schemes
- Supplementary pages CT600I: supplementary charge in respect of ring fence trades
- Supplementary pages CT600H: cross-border royalties
- Supplementary pages CT600E: charities and community amateur sports clubs
- Supplementary pages CT600D: insurance
- Supplementary pages CT600C: group and consortium relief
- Company Tax Return obligations
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Background information and quality report: Research and Development Tax Credits
Updated Background information and quality report for 2022 publication.
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Corporate tax: Research and Development Tax Credits
2022 main publication and tables have been added.