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

Subscriptions

• Subscribe to email alerts

• Restriction on Corporation Tax relief for interest deductions

  1 July 2020

  Changes to the process to follow if you have missed the deadline for appointing a reporting company.

• Elect an offshore collective investment vehicle for tax transparency on UK capital gains

  30 June 2020

  Information about what you’ll need to make an election what happens after you've made an election has been updated.

• Corporation Tax: service availability and issues

  26 June 2020

  The service issues for 'Changes to the Corporation Tax main rate' and 'Annual rate increase for Structures and Buildings Allowance' have been removed.

• Send your exemption election report for collective investment vehicles to HMRC

  24 June 2020

  Instructions on how to complete and submit an exemption election report have been updated.

• Carry forward Corporation Tax losses

  22 June 2020

  Carry forward a UK property business loss section has been updated.

• Corporation Tax: terminal, capital and property income losses

  22 June 2020

  The guidance has been updated to add information about Non-resident companies with an existing UK property business at 5 April 2020 and Interaction of Corporation Tax Loss with Income Tax Property Losses.

• Register a non-resident company for Corporation Tax

  22 June 2020

  Returns section has been updated to say you may be liable to financial penalties if your do not file a Corporation Tax return when we ask you to do so.

• Pay Corporation Tax if you’re a large company

  16 June 2020

  Guidance updated with information on repayment claims if your Corporation Tax liability is less than expected due to exceptional circumstances.

• Corporation Tax for Agents: HMRC Online Services

  15 June 2020

  Section 'How to get an agent code' has been updated to advise if HMRC is your anti-money laundering supervisor to provide your registration code and if you are supervised elsewhere to provide evidence confirming supervision of your accountancy services.

• Commercial software suppliers for Corporation Tax

  4 June 2020

  Company name for Comdal Ltd has been changed to Comdal Ltd (Easy Digital Filing).

• How to complete a Company Tax Return

  3 June 2020

  The guidance has been updated with information about Capital Allowances and the Non-Resident Landlords scheme to make things clearer for software developers and their customers.

• Draft legislation: Taxation of coronavirus (COVID-19) support payments

  29 May 2020

• Use the Patent Box to reduce your Corporation Tax on profits

  7 May 2020

  We have updated Corporation Tax relief rules for those electing to the Patent Box after 30 June 2016, and links to supporting information.

• Software Developers: updates to Corporation Tax guidance and forms

  30 April 2020

  This guide has been updated with changes following the 2020 Spring Budget.

• XBRL guide for businesses

  8 April 2020

  Information about non-resident companies that need to file a Company Tax Return to HMRC has been added.

• Company losses toolkit

  5 April 2020

  Agent toolkit for “Company losses” has been added for 2020.

• Business profits toolkit

  5 April 2020

  Agent toolkit for 'Business profit' added for 2019 to 2020.

• Capital versus revenue expenditure toolkit

  5 April 2020

  The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2019 to 2020) has been added.

• National Insurance contributions and statutory payments toolkit

  5 April 2020

  The toolkit has been updated for tax year 2019 to 2020.

• Directors' loan accounts toolkit

  31 March 2020

  The directors’ loan accounts agent toolkit for 2019 to 2020 has been added

• Corporation Tax for Company Tax Return (CT600 (2020) Version 3)

  31 March 2020

  English and Welsh versions of the Corporation Tax for Company Tax Return (CT600 (2020) Version 3) have been updated.

• Rates and allowances for Corporation Tax

  31 March 2020

  The rates and allowances have been updated for tax year 2019 to 2020.

• Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A (2015) Version 3)

  31 March 2020

  The related forms and guidance section has been updated with dates for 2020.

• Chargeable gains for companies toolkit

  31 March 2020

  Agent toolkit for 'Chargeable gains for companies' updated for 2019 to 2020.

• Claiming Research and Development tax reliefs

  20 March 2020

  Updated to show the Research and Development Expenditure Credit will increase to 13% of qualifying research and development expenditure from 1 April 2020.

• Elect an offshore collective investment vehicle for tax exemption on UK capital gains

  13 March 2020

  Information about who can make an exemption election on behalf of a fund has been updated.

• Elect a qualifying company for tax exemption on UK capital gains

  13 March 2020

  Information about who can make an exemption election on behalf of a fund has been updated.

• Surcharge on banking companies for transferred-in losses

  11 March 2020

• Corporation Tax treatment of intangible fixed assets from 1 July 2020

  11 March 2020

• Tax treatment of limited liability partnerships

  11 March 2020

• Changes to Corporation Tax for non-UK resident companies with UK property income

  11 March 2020

• Changes to Corporation Tax rates from 1 April 2020

  11 March 2020

• Changes to the Corporate Capital Loss Restriction for Corporation Tax from 1 April 2020

  11 March 2020

• Deferral of Corporation Tax payments on EU group asset transfers

  11 March 2020

  Updated following Budget 2020

• Change to the rate of Research and Development Expenditure Credit

  11 March 2020

• How to register and send exemption election reports to HMRC

  24 February 2020

• Transparency and exemption elections for collective investment vehicles

  24 February 2020

• XBRL tagging: when, what and how to tag

  20 February 2020

  Information about taxonomy minimum tagging lists has been added.

• Corporation Tax: trading and non-trading

  17 February 2020

  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®

  12 February 2020

• Claiming Video Games Tax Relief for Corporation Tax

  10 February 2020

• Claiming Theatre Tax Relief for Corporation Tax

  10 February 2020

• Claiming Orchestra Tax Relief for Corporation Tax

  10 February 2020

• Claiming Museums and Galleries Exhibition Tax Relief for Corporation Tax

  10 February 2020

• Claiming High-end Television Tax Relief for Corporation Tax

  10 February 2020

• Claiming Film Tax Relief for Corporation Tax

  10 February 2020

• Claiming Children’s Television Tax Relief for Corporation Tax

  10 February 2020

• Claiming Animation Tax Relief for Corporation Tax

  10 February 2020

• Paying Corporation Tax if you’re a Non-resident company landlord

  20 January 2020

  This page has been updated with information about when you should receive a Company Unique Taxpayer Reference.

• Pay Corporation Tax if you're a very large company

  4 December 2019