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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
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Corporate tax: Research and Development Tax Credits
Added the 2021 statistics.
- Quality report: Patent Box relief
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Patent Box reliefs statistics
Removed pre-2021 publications and added a National Archives link. Added the 2021 publication.
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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.
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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
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How to complete a Company Tax Return
The guide to help you complete form CT600 (2021) version 3 has been updated.
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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
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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
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PAYE and Corporate Tax receipts from the banking sector: 2020
Removed non-accessible documentation and replaced with accessible documentation. Revised Bank Levy figures.
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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.
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Commercial software suppliers for Corporation Tax
A new supplier has been added to the software suppliers list.
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Claim Research and Development (R&D) expenditure credit
The email address in the 'When you cannot use the online service' section has been updated.
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Corporation Tax Statistics 2020
Added revision announcement to the 'Details' section.
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Finance Bill 2021
Added: 'Finance Bill 2021: Report stage'
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Corporation Tax for Company Tax Return (CT600 (2021) Version 3)
Corporation Tax: research and development (CT600L (2021) version 3) has been added.
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Corporation Tax: research and development (CT600L (2021) version 3)
Added translation
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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’.
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Corporation Tax forms
Added Corporation Tax for Company Tax Return document for 2021 to collection.
- Call for evidence: timely payment
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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.
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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.
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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.
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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.
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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
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Corporation Tax for Agents: HMRC Online Services
More information has been added to the section about how to get an agent code.
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Income Tax and Corporation Tax: disposals of land in the UK
The contact details in the 'further advice' section have been updated.
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Claiming Theatre Tax Relief for Corporation Tax
Information updated about core expenditure.
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Making Tax Digital for Corporation Tax
Added link to online response form
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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