Corporation Tax: service availability and issues
Planned downtime from 5pm on Friday 15 October 2021 to 9am Monday 18 October 2021 has been added.
- Background information and quality report: Research and Development Tax Credits
Corporate tax: Research and Development Tax Credits
Added the 2021 statistics.
- Quality report: Patent Box relief
Patent Box reliefs statistics
Removed pre-2021 publications and added a National Archives link. Added the 2021 publication.
PAYE and Corporate Tax receipts from the banking sector
The 2021 edition of the PAYE and Corporate Tax receipts from the banking sector has been added.
Analyses of Corporation Tax receipts and liabilities
The Corporation Tax Statistics 2021 publication has been added to the collection. In addition, pre-2020 publications have been removed and a link to the National Archives has been added.
- PAYE and Corporate Tax receipts from the banking sector: 2021
- Corporation Tax Statistics 2021
How to complete a Company Tax Return
The guide to help you complete form CT600 (2021) version 3 has been updated.
Extended Loss Carry Back for Businesses
The Information about rules for Extended loss carry back claims has been updated.
- Background information and quality report: creative industries statistics
- Creative industries statistics: August 2021
HMRC service availability and issues
Service availability issues are now resolved.
- Finance Bill 2021-22
- Corporation Tax: amendments to the hybrid and other mismatches rules
PAYE and Corporate Tax receipts from the banking sector: 2020
Removed non-accessible documentation and replaced with accessible documentation. Revised Bank Levy figures.
Work out and claim relief from Corporation Tax trading losses
This page has been updated at the extend loss carry back section to include a link to the form for making de minimis claims.
Commercial software suppliers for Corporation Tax
A new supplier has been added to the software suppliers list.
Claim Research and Development (R&D) expenditure credit
The email address in the 'When you cannot use the online service' section has been updated.
Corporation Tax Statistics 2020
Added revision announcement to the 'Details' section.
Finance Bill 2021
Added: 'Finance Bill 2021: Report stage'
Corporation Tax for Company Tax Return (CT600 (2021) Version 3)
Corporation Tax: research and development (CT600L (2021) version 3) has been added.
Corporation Tax: research and development (CT600L (2021) version 3)
Rates and allowances for Corporation Tax
Column added to the rates table for 2021. Amended column header in Ring Fence companies table to ‘2014 to 2021’.
Corporation Tax forms
Added Corporation Tax for Company Tax Return document for 2021 to collection.
- Call for evidence: timely payment
Paying Corporation Tax if you’re a non-resident company landlord
The example of loan losses referable to a period prior to 6 April 2020 has been updated.
Check if you can use the HMRC Corporation Tax online filing service
More information to the 'File your company accounts with Companies House separately' section has been added.
Preventing abuse of Research and Development tax relief for small and medium-sized enterprises
This guidance has been updated to remove the straddling period from the operative date, the exchequer impacts have also been updated.
Find out how to pay tonnage tax if you're a shipping company
This guidance has been updated to include information about the registration of vessels in the UK and Gibraltar.
Corporation Tax technical specifications: CT600 appendices
Appendix C of the Annual Investment Allowance has been updated with version 3.8.
- Tax deductibility of business rates repayment
- Temporary extension to carry back of trading losses for Corporation Tax and Income Tax
- Changes to the hybrid and other mismatches regime for Corporation Tax
- Corporation Tax charge and rates from 1 April 2022 and Small Profits Rate and Marginal Relief from 1 April 2023
- New temporary tax reliefs on qualifying capital asset investments from 1 April 2021
- Exemption from Corporation Tax for Northern Ireland Housing Executive
- Changes to the reform of loss relief rules for Corporation Tax
Corporation Tax for Agents: HMRC Online Services
More information has been added to the section about how to get an agent code.
Income Tax and Corporation Tax: disposals of land in the UK
The contact details in the 'further advice' section have been updated.
Claiming Theatre Tax Relief for Corporation Tax
Information updated about core expenditure.
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.
- Automation of Interest Restriction Return
- Extension of First Year Allowance for cars, Zero Emission Goods Vehicles and Gas Refuelling Stations
- Set up a limited company: step by step
- 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