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Latest documents
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Claim Research and Development (R&D) expenditure credit
You can now send supporting information for your RDEC claim using an online service - a link to the service and details of what you'll need has been added to this guidance.
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How to complete a Company Tax Return
Guide changed to link to the new Finance Act where needed.
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Find out how to pay tonnage tax if you're a shipping company
The year 2019 has been added to the list of excepted years.
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National Insurance contributions and statutory payments toolkit
Agent toolkit for “National Insurance contributions and statutory payments” updated for 2019.
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Register a non-resident company for Corporation Tax
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Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A (2015) Version 3)
The 'Related forms and guidance' section has been updated with dates for 2019.
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Corporation Tax: Company Tax Return (CT600 (2019) Version 3)
English and Welsh versions of Corporation Tax: Company Tax Return (CT600 (2019) Version 3) have been added.
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Corporation Tax: supplementary charge in respect of ring fence trades (CT600I (2019) version 3)
English and Welsh versions of form (CT600I (2019) version 3) have been added.
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Research and Development tax relief: Advance Assurance
The overview on Advance Assurance webinar has been removed.
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Corporation Tax technical specifications: CT600 appendices
Appendix C of the Annual Investment Allowance has been updated with version 3.7.
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Set up a limited company: step by step
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The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019
Outcome of consultation published.
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Research and Development tax relief for small and medium-sized enterprises
Information about how you can now use the online service to support your Research and Development tax relief claim has been added.
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Corporation Tax for Agents: HMRC Online Services
The 'How to register for Corporation Tax for Agents' section has been updated with information on standards for agents.
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Check if you can use the HMRC Corporation Tax online filing service
Information about the Annual Investment Allowance has been updated.
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HMRC service availability and issues
The Help to Save account service availability and issues page has been added to this collection.
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HMRC calculators and tools
Removed the bereavement guide link as it has been replaced.
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Reform of Corporation Tax loss relief: second tranche draft guidance
A link for guidance on administrative requirements has been added.
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Reform to Corporation Tax loss relief: draft guidance
A link for guidance on administrative requirements has been added.
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Reform of Corporation Tax loss relief: draft guidance on administrative requirements
Updated draft guidance has been added following feedback.
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Draft guidance: Life assurance manual
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Corporation Tax: service availability and issues
A service issue about a temporary increase in Annual Investment Allowance has been added.
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Restriction on Corporation Tax relief for interest deductions
The address to send Corporate Interest Restriction elections to has been updated.
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Country-by-country: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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Find software suppliers for Corporation Tax
A new supplier has been added to the software suppliers list.
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Reform of Corporation Tax loss relief: amended draft guidance on commencement provisions
The guidance has been updated to reflect comments about apportionment, carried-forward losses, group relief and adjustments under Part 10 Taxation (International and Other Provisions) Act 2010 (corporate interest restriction).
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Set up a limited company and register for Corporation Tax: service availability and issues
Service issue for Thursday 8 November 2018 from 6pm to 11pm has been added.
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Reform of de-grouping charge rules in the corporate intangibles regime
A link to the summary of responses on the consultation for the review of the corporate intangible fixed assets regime has been added.
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Changes to taxing gains made by non-residents on UK immovable property
A link to the technical note on taxing gains made by non-residents on UK immovable property in Collective Investment Schemes has been added.
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Taxing gains made by non-residents on UK immovable property in Collective Investment Schemes
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Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax
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Changes to the Corporate Interest Restriction rules
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Corporation Tax: trading and non-trading
The section headed tell HMRC your company or organisation is now active has been updated with a new link to the online registration service.
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Changes to the frequency of oil and gas official statistics
Updated with consultation response.
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Corporate Capital Loss Restriction - consultation on delivery
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Taxation of hybrid capital instruments
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Diverted Profits Tax changes
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Income Tax, Capital Gains Tax and Corporation Tax voluntary tax returns
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Changes to interest provisions for late payment, repayment and penalties
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Corporation Tax changes for hybrid and other mismatches regime
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Corporation Tax changes to the definition of permanent establishment
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Tobacco products duty rates for 2018
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Corporation Tax: amendments to reform of loss relief rules
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Clarification of capital allowances for costs of altering land
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Tax changes for UK property income of non-UK resident companies
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New statutory remedy for advance Corporation Tax
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How to apply for a certificate of residence to claim tax relief abroad
How to apply for a certificate of residence for public bodies has been updated.
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Company losses toolkit
Agent toolkit for Company Losses for 2017 to 2018 has been updated.
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Submit a Corporate Interest Restriction return
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Draft legislation: oil and gas taxation – investment and cluster area allowances