Corporation Tax

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• Background information and quality report: creative industries statistics
  • 18 August 2022

  Updated Background information and quality report for August 2022 publication.

• Creative industry annual tax relief statistics
  • 18 August 2022

  Added the August 2022 publication.

• Creative industries statistics: August 2022
  • 18 August 2022

• Corporation Tax: service availability and issues
  • 10 August 2022

  Planned downtime from 7:45am to 11am Saturday 13 August 2022 and from 8am to 2pm Saturday 20 August 2022 has been added.

• Claim Research and Development (R&D) expenditure credit
  • 5 August 2022

  The 'Overview' section has been updated with information about when R&D expenditure credit can be claimed and to clarify what tax liabilities can be discharged with the credit.

• Research and Development tax relief for small and medium-sized enterprises
  • 5 August 2022

  Information about how to claim relief, including what you need to complete before using the online service to send details to support your claim has been updated in the 'How to claim R&D relief' and 'How to support your claim' section. The 'Making of the R&D easier for small companies guide' has now been removed from the 'Overview' section.

• HMRC tools and calculators
  • 29 July 2022

  The 'Trusts' section has been removed as the content is now out of date.

• Capital allowances for plant and machinery toolkit
  • 29 July 2022

  Agent toolkit for Capital Allowances for Plant and Machinery updated for 2021 to 2022.

• Country-by-country: service availability and issues
  • 29 July 2022

  Planned downtime from Sunday 31 July 2022 8:15am to 7pm Sunday 31 July 2022 has been added.

• Finance Bill 2022-23
  • 20 July 2022

• Corporation Tax: response to accounting changes for insurance contracts
  • 20 July 2022

  Published the summary of responses to the consultation.

• Corporation Tax: The Corporate Interest Restriction (Electronic Communications) Regulations 2022
  • 7 July 2022

• Submit a Corporate Interest Restriction return
  • 4 July 2022

  To clarify the message of 16 May 2022. The process on how to tell HMRC about the appointment of your reporting company and submitting a return is changing. From 1 September 2022 you will need to do this electronically using commercial software or by completing our online form and template.

• National Insurance contributions and statutory payments toolkit
  • 1 July 2022

  The agent toolkit for 'National Insurance contributions and statutory payments' has been updated for 2021 to 2022.

• Directors' loan accounts toolkit
  • 30 June 2022

  Directors’ loan accounts toolkit 2021 to 2022 Company Tax Returns' has been added.

• Commercial software suppliers for Corporation Tax
  • 28 June 2022

  The section 'Commercial software suppliers for Interest Restriction Returns' has been added.

• Changes and issues affecting the Corporation Tax online service
  • 1 June 2022

  Information about Small and Medium Enterprise companies claiming Research and Development expenditure credit but not SME payable tax credit, Companies claiming Small and Medium Enterprise Payable Tax Credit and Companies claiming Research and Development expenditure credit and reporting an amount of brought forward step 2 restriction to be carried forward to the next accounting period has been added.

• Format for accounts forming part of an online Company Tax Return
  • 25 May 2022

  The information about the accounting format non resident companies need to use when submitting company tax returns has been updated.

• Restriction on Corporation Tax relief for interest deductions
  • 16 May 2022

  The process on how to tell HMRC about the appointment of your reporting company and submitting a return has been updated. You must now do this electronically using commercial software or by completing our online form and template.

• Income Tax, Capital Gains Tax and Corporation Tax: The Alternative Finance Order 2022
  • 6 May 2022

• Corporation Tax for Agents: HMRC Online Services
  • 5 May 2022

  The list under 'How to get an agent code' has been updated to include a VAT registration number (if applicable) and a PAYE Employer reference (if applicable).

• Chargeable gains for companies toolkit
  • 29 April 2022

  The Chargeable gains for companies toolkit 2016 to 2017 Company Tax Returns has been removed.

• Business profits toolkit
  • 29 April 2022

  The Private and personal expenditure toolkit: Self Assessment Tax Returns (2016 to 2017) has been removed.

• Corporate tax: Research and Development Tax Credits
  • 26 April 2022

  Added the supplementary tables for 2021 and archived statistics prior to 2021.

• Company losses toolkit
  • 22 April 2022

  'Company Losses Toolkit 2021 to 2022 Company Tax Returns' has been added.

• How to complete a Company Tax Return
  • 21 April 2022

  The guide has been updated to remove the text on page 3 of the contents page as information is held under box 850.

• Capital versus revenue expenditure toolkit
  • 8 April 2022

  The Agent toolkit for 'Capital v Revenue Expenditure Toolkit: Self Assessment and company tax returns' has been updated for 2021 to 2022.

• How to apply for a certificate of residence to claim tax relief abroad
  • 5 April 2022

  Links to the RES1 form have been updated to the online RES1 form.

• Extended Loss Carry Back for Businesses
  • 4 April 2022

  Chapter 1 has been updated with information about claiming the one-year carry back.

• Check if you can use the HMRC Corporation Tax online filing service
  • 1 April 2022

  Information on companies that cannot use the service has been updated.

• Corporation Tax: controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches (CT600B (2022) version 3)
  • 1 April 2022

  We have updated the form and guidance for 2022.

• Corporation Tax for Company Tax Return (CT600 (2022) Version 3)
  • 1 April 2022

  Corporation Tax: research and development (CT600L (2022) version 3) has been added.

• Corporation Tax: research and development (CT600L (2022) version 3)
  • 1 April 2022

  We have updated the form for 2022.

• Compliance checks: unannounced visits for inspections — CC/FS4
  • 1 April 2022

  The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The sections about 'More information' detailing what to do if you're not happy with our service and 'Our privacy notice' to find information on what you can expect from us when we ask for information or hold information about you have also been added.

• Corporation Tax: charity and Community Amateur Sports Clubs (CT600E (2015) version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Corporation Tax: cross-border royalties (CT600H (2015) Version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Corporation Tax: Freeports (CT600M (2022) version 3)
  • 1 April 2022

• Corporation Tax: Tonnage Tax (CT600F (2015) version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Corporation Tax: insurance (CT600D (2015) version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Corporation Tax: supplementary charge in respect of ring fence trades (CT600I (2019) version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Rates and allowances for Corporation Tax
  • 1 April 2022

  Column added to Corporation Tax rates table for 2022 and information added on 2021 Spring Budget.

• Corporation Tax: Restitution Tax (CT600K (2017) version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A (2015) Version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Corporation Tax: group and consortium relief (CT600C (2018) version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Corporation Tax: disclosure of tax avoidance schemes (CT600J (2015) Version 3)
  • 1 April 2022

  The related forms and guidance have been updated for 2022.

• Make a qualifying asset holding company (QAHC) notification to HMRC
  • 25 March 2022

  You can now use the form link under 'Make a noftification' to make all notification types.

• Draft regulations: The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022
  • 15 March 2022

  Published a brief consultation outcome note, with a link to both The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022 and a tax information and impact note. The consultation has now concluded.

• The Taxation of Banks (Amendments to the Corporation Tax Act 2009, the Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022
  • 15 March 2022

• Corporation Tax: the disregard and bringing into account of profit and losses on derivative contracts hedging acquisitions and disposals of shares (Regulations 2022)
  • 9 March 2022

• Notes for completing notifications for the qualifying asset holding company (QAHC) regime
  • 7 March 2022