GOV.UK
Corporation Tax: latest documents
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Making Tax Digital reforms affecting businesses
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Bank Levy: changes to scope and administration
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Corporation Tax: Budget changes (CT600 Budget insert)
CT600 Budget insert has been updated to reflect the 2017 budget changes.
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Corporation Tax: service availability and issues
The 'Changes that may affect your Company Tax Return - Loss reform' section has been amended with new information about filing your return.
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Check if you must send a country-by-country report
Guidance has been replaced with links to the International Exchange of Information Manual.
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Corporation Tax on chargeable gains: Indexation Allowance 2017
The guidance has been updated to include Indexation Allowance rates for assets disposed of in July 2017.
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Tax on payments for use of image rights
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HMRC confirms country-by-country reporting format for multinationals
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Corporation Tax: Research and Development tax relief
The guidance has been updated to show who can make an amended claim to tax relief for reimbursed expense, and how to make a claim.
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Corporate Interest Restriction draft guidance
The Corporate Interest Restriction second draft guidance has been published.
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Reform to Corporation Tax loss relief draft guidance
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Corporation Tax: reclaim tax paid by close companies on loans to participators (L2P)
Details section has been updated with additional requirements for claiming online.
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Accounting standards: the UK tax implications of new UK GAAP
New 'FRS 105 overview paper - tax implications' added.
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Tonnage tax: shipping companies
Under heading Excepted years, the no years excepted period is now 1 April 2008 to 31 March 2018.
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Corporation Tax: online filing at the end of a company's life
This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.
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Corporation Tax: use HMRC's free filing service
The 'Who can't use this service' section has been updated.
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Research and Development tax relief: apply for Advance Assurance
The business return address has been updated to show new room SO733.
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Draft legislation: the Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017
Updated to explain that the corporate interest restriction schedule has been removed from the Finance Bill 2017.
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XBRL guide for UK businesses
New version of the document has been published.
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Compliance checks: unannounced visits for inspections - CC/FS4
Compliance checks series factsheet updated under heading 'What if you have a reasonable excuse for not allowing the inspection to take place' to show criteria for reasonable excuse.
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Corporation Tax: Restitution Tax (CT600K (2017) version 3)
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Corporation Tax: Company Tax Return guide
New CT600 guide (2017) version 3 added.
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HMRC calculators and tools
New Inheritance Tax additional threshold calculator added
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Corporation Tax: Company Tax Return (CT600 (2017) Version 3)
New version Corporation Tax: Company Tax Return (CT600 (2017) Version 3) has been added.
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Corporation Tax: return of Income Tax on company payments (CT61)
The address for limited liability partnerships has been updated.
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Country by country reporting - updated
Amendments to the detail section with updates to the Country-by-Country legislation.
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Amendments to Country By Country reporting 2017
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Corporation Tax: changes to Part 8C of the Corporation Tax Act 2010 tax on restitution interest payments
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Bringing Business Tax into the Digital Age: legislation overview
An update on the primary and secondary legislation for Making Tax Digital for Business has been added to this page.
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HM Revenue and Customs service availability and issues
We have now removed the message relating to Government Gateway SSLv3 as this was disabled on 10 October 2016.
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Income Tax and Corporation Tax: disposals of land in the UK
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Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation
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Increase to the cash basis threshold for unincorporated businesses
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Corporation Tax and Income Tax: tax treatment of appropriations to trading stock
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Prepare annual accounts for a private limited company
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Corporation Tax on chargeable gains: Indexation Allowance 2016
Corporation Tax on chargeable gains - Indexation Allowance rates for assets disposed of in December 2016 are now available.
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Corporation Tax: Marginal Relief
The overview section has been updated to show the new rules 'before 1 April 2015'.
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Calculation of profits of property businesses
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Draft legislation: relief for carried-forward losses
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Draft legislation: corporate interest restriction
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Tax: Interest Rate Hedging Products (IRHP)
Format of 'Additional guidance on IRHP redress payments' attachment changed from PDF to HTML and sections 1.4 and 2.2 have been updated.
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Personal Tax: van benefit charge and the car and van fuel benefit charges
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Profits from a trade of dealing in or developing UK land: guidance
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Annual Tax on Enveloped Dwellings: annual chargeable amounts
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Northern Ireland rate of Corporation Tax: changes to small and medium-sized enterprise regime
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Aligning the primary and secondary National Insurance contributons thresholds
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Reform of Substantial Shareholding Exemption for qualifying institutional investors
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Corporation Tax: Patent Box - cost sharing arrangements
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Corporation Tax: changes to the hybrid and other mismatches regime - technical note
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Museums and galleries tax relief