GOV.UK
Latest documents
-
HMRC service availability and issues
The Aggregates Levy service availability and issues has been added.
-
Restriction on Corporation Tax relief for interest deductions
This guide has been updated to include more information about how to work out your company's or group's interest allowance.
-
Submit a Corporate Interest Restriction return
-
Find out if you can use the HMRC Corporation Tax online filing service
More information about the types of companies that can use the online service has been added.
-
Draft legislation: oil and gas taxation – investment and cluster area allowances
-
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.
-
Making Tax Digital for Business - stakeholder communications pack
-
Company losses toolkit
Agent toolkit for Company Losses for 2017 to 2018 has been added.
-
Business profits toolkit
Agent toolkit for 'business profits' updated for the 2017 to 2018 tax year.
-
Capital vs revenue expenditure toolkit
Agent toolkit for 'capital v revenue expenditure' updated for the 2017 to 2018 tax year.
-
Changes to the Corporation Tax exit charges
-
Extension of security deposit legislation
-
Capital Gains Tax and Corporation Tax on UK property gains
-
Income Tax and Corporation Tax response to accounting changes for leasing
-
Changes to the Corporation Tax reform of loss relief rules
-
HMRC calculators and tools
The Capital Gains Tax shares and property calculators have been added to the list of tools.
-
Corporation Tax: penalty determinations (CT211 Notes)
Section 4 has been updated to better explain who to write to when appealing.
-
Capital allowances for plant and machinery toolkit
Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2017 to 2018.
-
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.
-
Chargeable gains for companies toolkit
The agent toolkit for 'Chargeable gains for companies' updated for 2017 to 2018.
-
Corporation Tax: group and consortium relief (CT600C (2018) version 3)
Welsh language version added.
-
Corporation Tax: cross-border royalties (CT600H (2015) Version 3)
Welsh language version has been added to the page.
-
Corporation Tax: trading losses
Corrected CT600 box numbers to reflect latest version.
-
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.
-
Country-by-country: service availability and issues
-
Corporation Tax: charity and Community Amateur Sports Clubs (CT600E (2015) version 3)
A Welsh translation of the form has been added.
-
Corporation Tax: Restitution Tax (CT600K (2017) version 3)
A Welsh translation of the form has been added
-
Corporation Tax: trading and non-trading
The section about how to tell HMRC your company is now active for Corporation Tax has been updated.
-
Corporation Tax: controlled foreign companies and foreign permanent establishment exemptions (CT600B (2015) version 3)
Welsh translation added
-
Set up a limited company and register for Corporation Tax: service availability and issues
-
Corporation Tax: disclosure of tax avoidance schemes (CT600J (2015) Version 3)
Welsh translation added.
-
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.
-
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.
-
Corporation Tax: insurance (CT600D (2015) version 3)
Welsh translation added
-
Corporation Tax: Tonnage Tax (CT600F (2015) version 3)
Welsh translation added
-
Directors' loan accounts toolkit
The directors’ loan accounts agent toolkit for 2017-18 has been created.
-
National Insurance contributions and statutory payments toolkit
Agent toolkit for National Insurance contributions and statutory payments toolkit updated for 2017 to 2018.
-
Corporation Tax: Budget changes (CT600 Budget insert)
Rates, allowances and duties have been updated for the tax year 2018 to 2019.
-
Corporation Tax: Company Tax Return (CT600 (2018) Version 3)
Corporation Tax: Company Tax Return (CT600 (2018) Version 3) has been added.
-
Research and Development (R&D) tax reliefs
The guidance has been updated to show new rates for 2018.
-
Corporation Tax: service availability and issues
An Issue about submissions on 19 March 2018 and 20 March 2018 has been added to the page.
-
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.
-
Apply by post for a Certificate of Residence for a limited company or partnership
-
Income and Corporation Tax: update to definition of transfer pricing guidelines
-
Find software suppliers for Corporation Tax
Commercial software supplier details have been updated.
-
Corporate Interest Restriction guidance
Guidance has been updated to reflect expected changes from 2017/18 Finance Bill, and gives greater clarity throughout the guidance.
-
The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018
-
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.
-
Corporation Tax: creative industry tax reliefs
This guidance has been updated to include a link to the Museum and Galleries Exhibition Tax Relief manual.
-
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.