Making Tax Digital for Corporation Tax
Added link to online response form
Send a country-by-country report
The XML user guide in the 'Prepare the report in the right format' section has been updated.
HMRC service availability and issues
Page updated to add message about planned downtime to some services due to the end of the UK and EU transition period.
- Automation of Interest Restriction Return
- Extension of First Year Allowance for cars, Zero Emission Goods Vehicles and Gas Refuelling Stations
Corporation Tax: service availability and issues
Planned downtime from 7pm on Thursday 31 December 2020 to 7am on Friday 1 January 2021 has been added.
- Set up a limited company: step by step
Preventing abuse of Research and Development tax relief for small and medium-sized enterprises
Guidance has been updated where a company has an accounting period beginning before 1 April 2021.
Find out how to pay tonnage tax if you're a shipping company
Contact details for the HMRC tonnage tax technical adviser have been updated.
- Evaluation of the research and development tax relief for small and medium-sized enterprises
- Evaluation of the Patent Box
- Evaluation of the research and development expenditure credit
Claim Research and Development (R&D) expenditure credit
The Research and Development Expenditure Credit rate changed from 12% to 13% on expenditure incurred on or after 1 April 2020.
- Finance Bill 2021
- Amendments to the hybrid and other mismatches regime for Corporation Tax
Register a non-resident company for Corporation Tax
Information about what to include in your Corporation Tax return has been added.
Elect a qualifying company for tax exemption on UK capital gains
The links in How to make the election have been updated.
Patent Box reliefs statistics
2020 publication and tables have been added. Minor correction made to 2019 publication.
Analyses of Corporation Tax receipts and liabilities
The Corporation Tax Statistics 2020 publication has been added to the collection.
- PAYE and Corporate Tax receipts from the banking sector: 2020
- Corporation Tax Statistics 2020
Software Developers: updates to Corporation Tax guidance and forms
The identical tax returns section has been updated as the output must replicate the HMRC version of the CT600 and supplementary pages for layout, pagination and graphical elements.
Country-by-country: service availability and issues
Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.
- Finance Bill 2020-21
- Technical amendments to the Corporate Interest Restriction for Corporation Tax
Restriction on Corporation Tax relief for interest deductions
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
Information about what you’ll need to make an election what happens after you've made an election has been updated.
Send your exemption election report for collective investment vehicles to HMRC
Instructions on how to complete and submit an exemption election report have been updated.
Carry forward Corporation Tax losses
Carry forward a UK property business loss section has been updated.
Corporation Tax: terminal, capital and property income losses
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.
Pay Corporation Tax if you’re a large company
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
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
Company name for Comdal Ltd has been changed to Comdal Ltd (Easy Digital Filing).
How to complete a Company Tax Return
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
Use the Patent Box to reduce your Corporation Tax on profits
We have updated Corporation Tax relief rules for those electing to the Patent Box after 30 June 2016, and links to supporting information.
XBRL guide for businesses
Information about non-resident companies that need to file a Company Tax Return to HMRC has been added.
Company losses toolkit
Agent toolkit for “Company losses” has been added for 2020.
Business profits toolkit
Agent toolkit for 'Business profit' added for 2019 to 2020.
Capital versus revenue expenditure toolkit
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
The toolkit has been updated for tax year 2019 to 2020.
Directors' loan accounts toolkit
The directors’ loan accounts agent toolkit for 2019 to 2020 has been added
Corporation Tax for Company Tax Return (CT600 (2020) Version 3)
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
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)
The related forms and guidance section has been updated with dates for 2020.
Chargeable gains for companies toolkit
Agent toolkit for 'Chargeable gains for companies' updated for 2019 to 2020.
Claiming Research and Development tax reliefs
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
Information about who can make an exemption election on behalf of a fund has been updated.
- Surcharge on banking companies for transferred-in losses
- Corporation Tax treatment of intangible fixed assets from 1 July 2020