Skip to main content

Tell us whether you accept cookies

We use cookies to collect information about how you use GOV.UK. We use this information to make the website work as well as possible and improve government services.

Set cookie preferences

You’ve accepted all cookies. You can change your cookie settings at any time.

GOV.UK
Coronavirus (COVID-19) National lockdown: stay at home
Brexit Check how the new rules affect you
  1. Home
  2. Business tax
  3. Corporation Tax
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

  • Get emails for this topic
  • Making Tax Digital for Corporation Tax 11 January 2021

    Added link to online response form

  • Send a country-by-country report 7 January 2021

    The XML user guide in the 'Prepare the report in the right format' section has been updated.

  • HMRC service availability and issues 29 December 2020

    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 29 December 2020
  • Extension of First Year Allowance for cars, Zero Emission Goods Vehicles and Gas Refuelling Stations 29 December 2020
  • Corporation Tax: service availability and issues 24 December 2020

    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 27 November 2020
  • Preventing abuse of Research and Development tax relief for small and medium-sized enterprises 25 November 2020

    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 24 November 2020

    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 17 November 2020
  • Evaluation of the Patent Box 17 November 2020
  • Evaluation of the research and development expenditure credit 17 November 2020
  • Claim Research and Development (R&D) expenditure credit 17 November 2020

    The Research and Development Expenditure Credit rate changed from 12% to 13% on expenditure incurred on or after 1 April 2020.

  • Finance Bill 2021 12 November 2020
  • Amendments to the hybrid and other mismatches regime for Corporation Tax 12 November 2020
  • Register a non-resident company for Corporation Tax 28 October 2020

    Information about what to include in your Corporation Tax return has been added.

  • Elect a qualifying company for tax exemption on UK capital gains 27 October 2020

    The links in How to make the election have been updated.

  • Patent Box reliefs statistics 30 September 2020

    2020 publication and tables have been added. Minor correction made to 2019 publication.

  • Analyses of Corporation Tax receipts and liabilities 24 September 2020

    The Corporation Tax Statistics 2020 publication has been added to the collection.

  • PAYE and Corporate Tax receipts from the banking sector: 2020 24 September 2020
  • Corporation Tax Statistics 2020 24 September 2020
  • Software Developers: updates to Corporation Tax guidance and forms 23 September 2020

    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 7 September 2020

    Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.

  • Finance Bill 2020-21 21 July 2020
  • Technical amendments to the Corporate Interest Restriction for Corporation Tax 21 July 2020
  • 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.

  • 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.

  • 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.

  • 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 6 April 2020

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

  • Business profits toolkit 6 April 2020

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

  • Capital versus revenue expenditure toolkit 6 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 6 April 2020

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

  • Directors' loan accounts toolkit 1 April 2020

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

  • Corporation Tax for Company Tax Return (CT600 (2020) Version 3) 1 April 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 1 April 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) 1 April 2020

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

  • Chargeable gains for companies toolkit 1 April 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.

  • 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
  • Next : 2 of 8

Is this page useful?

Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Coronavirus (COVID-19)

  • Coronavirus (COVID-19): guidance and support

Brexit

  • Check how the new Brexit rules affect you

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Services
  • Guidance and regulation
  • News and communications
  • Research and statistics
  • Policy papers and consultations
  • Transparency and freedom of information releases

Support links

  • Help
  • Privacy
  • Cookies
  • Contact
  • Accessibility statement
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright