GOV.UK
Latest documents
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How to complete a Company Tax Return
The guidance has been updated with information relating to the number of 51% companies and clarification of the supplementary charge rate.
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Making Tax Digital for Business - stakeholder communications pack
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Company losses toolkit
Agent toolkit for Company Losses for 2017 to 2018 has been added.
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Business profits toolkit
Agent toolkit for 'business profits' updated for the 2017 to 2018 tax year.
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Capital vs revenue expenditure toolkit
Agent toolkit for 'capital v revenue expenditure' updated for the 2017 to 2018 tax year.
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Changes to the Corporation Tax exit charges
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Extension of security deposit legislation
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Capital Gains Tax and Corporation Tax on UK property gains
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Income Tax and Corporation Tax response to accounting changes for leasing
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Changes to the Corporation Tax reform of loss relief rules
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HMRC service availability and issues
Page updated to remove message for delays confirmations.
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HMRC calculators and tools
The Capital Gains Tax shares and property calculators have been added to the list of tools.
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Corporation Tax: penalty determinations (CT211 Notes)
Section 4 has been updated to better explain who to write to when appealing.
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Capital allowances for plant and machinery toolkit
Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2017 to 2018.
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Find out how to pay tonnage tax if you're a shipping company
The 'Overview', 'Elect to use tonnage tax' and 'Excepted years' sections have been updated following legislative changes.
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Chargeable gains for companies toolkit
The agent toolkit for 'Chargeable gains for companies' updated for 2017 to 2018.
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Corporation Tax: group and consortium relief (CT600C (2018) version 3)
Welsh language version added.
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Corporation Tax: cross-border royalties (CT600H (2015) Version 3)
Welsh language version has been added to the page.
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Corporation Tax: trading losses
Corrected CT600 box numbers to reflect latest version.
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Send a country-by-country report
A link to the country-by-country service has been added. You can now register to use the service and send your country-by-country reports online.
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Country-by-country: service availability and issues
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Corporation Tax: charity and Community Amateur Sports Clubs (CT600E (2015) version 3)
A Welsh translation of the form has been added.
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Corporation Tax: Restitution Tax (CT600K (2017) version 3)
A Welsh translation of the form has been added
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Corporation Tax: trading and non-trading
The section about how to tell HMRC your company is now active for Corporation Tax has been updated.
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Corporation Tax: controlled foreign companies and foreign permanent establishment exemptions (CT600B (2015) version 3)
Welsh translation added
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Set up a limited company and register for Corporation Tax: service availability and issues
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Corporation Tax: disclosure of tax avoidance schemes (CT600J (2015) Version 3)
Welsh translation added.
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Corporation Tax: supplementary charge in respect of ring fence trades (CT600I (2015) version 3)
Welsh version of form CT600I (2015) version 3 has been added.
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Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A (2015) Version 3)
A Welsh version of form CT600A (2015) Version 3 has been added.
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Corporation Tax: insurance (CT600D (2015) version 3)
Welsh translation added
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Corporation Tax: Tonnage Tax (CT600F (2015) version 3)
Welsh translation added
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Directors' loan accounts toolkit
The directors’ loan accounts agent toolkit for 2017-18 has been created.
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National Insurance contributions and statutory payments toolkit
Agent toolkit for National Insurance contributions and statutory payments toolkit updated for 2017 to 2018.
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Corporate Interest Restriction on deductions for groups
The postal address to send elections outside of the interest restriction return has changed.
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Corporation Tax: Budget changes (CT600 Budget insert)
Rates, allowances and duties have been updated for the tax year 2018 to 2019.
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Corporation Tax: Company Tax Return (CT600 (2018) Version 3)
Corporation Tax: Company Tax Return (CT600 (2018) Version 3) has been added.
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Research and Development (R&D) tax reliefs
The guidance has been updated to show new rates for 2018.
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Corporation Tax: service availability and issues
An Issue about submissions on 19 March 2018 and 20 March 2018 has been added to the page.
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Corporation Tax on chargeable gains: Indexation Allowance 2017
The Corporation Tax on chargeable gains - Indexation Allowance rates for assets disposed of in December 2017 are now available.
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Certificate of Residence application: letter applications only (RES1)
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Income and Corporation Tax: update to definition of transfer pricing guidelines
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Find software suppliers for Corporation Tax
Commercial software supplier details have been updated.
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Corporate Interest Restriction guidance
Guidance has been updated to reflect expected changes from 2017/18 Finance Bill, and gives greater clarity throughout the guidance.
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The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018
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Research and Development tax relief for small and medium-sized enterprises
The date to make amended claims for reimbursed expenses has been changed from 31 January 2018 to 30 April 2018.
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Corporation Tax: creative industry tax reliefs
This guidance has been updated to include a link to the Museum and Galleries Exhibition Tax Relief manual.
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Northern Ireland Corporation Tax regime: draft guidance
The Northern Ireland Corporation Tax regime draft guidance has been updated with the procedures that will be put in place once a separate rate is set.
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Corporation Tax: terminal, capital and property income losses
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Corporation Tax: changes to simplified arrangements for group relief
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XBRL guide for UK businesses
Guide amended with XBRL to iXBRL conversion and format information.