Corporation Tax

Latest documents

• From: HM Revenue & Customs, Companies House , HM Treasury, and Closed organisation: Department of Finance and Personnel for Northern Ireland

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• Corporate Interest Restriction on deductions for groups

  9 April 2018

  The postal address to send elections outside of the interest restriction return has changed.

• Corporation Tax: Budget changes (CT600 Budget insert)

  6 April 2018

  Rates, allowances and duties have been updated for the tax year 2018 to 2019.

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

  6 April 2018

  Supplementary pages CT600C (2017) have been updated to CT600C (2018).

• Corporation Tax: Company Tax Return guide

  6 April 2018

  New CT600 guide (2018) version 3 added.

• Corporation Tax: Company Tax Return (CT600 (2018) Version 3)

  6 April 2018

  Corporation Tax: Company Tax Return (CT600 (2018) Version 3) has been added.

• HM Revenue and Customs service availability and issues

  4 April 2018

  Page updated to advise that there may be a delay in receiving confirmations between midnight and 2am on 6 April 2018 .

• Research and Development (R&D) tax reliefs

  1 April 2018

  The guidance has been updated to show new rates for 2018.

• Corporation Tax: service availability and issues

  22 March 2018

  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

  16 March 2018

  The Corporation Tax on chargeable gains - Indexation Allowance rates for assets disposed of in December 2017 are now available.

• Certificate of Residence application: letter applications only (RES1)

  6 March 2018

• Income and Corporation Tax: update to definition of transfer pricing guidelines

  6 March 2018

• Corporate Interest Restriction guidance

  28 February 2018

  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

  27 February 2018

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

  15 February 2018

  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

  15 February 2018

  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

  31 January 2018

  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.

• Corporation Tax: trading losses

  19 January 2018

  This guidance now deals with trading losses only and has been updated with new rules on Corporation Tax losses from 1 April 2017, it also links to guidance about terminal, capital and property income losses.

• Corporation Tax: terminal, capital and property income losses

  19 January 2018

• Corporation Tax: changes to simplified arrangements for group relief

  17 January 2018

• XBRL guide for UK businesses

  12 January 2018

  Guide amended with XBRL to iXBRL conversion and format information.

• Reform of Corporation Tax loss relief: draft guidance on commencement provisions

  7 December 2017

• Reform of Corporation Tax loss relief: second tranche draft guidance

  6 December 2017

  Link to the Reform of Corporation Tax loss relief: draft guidance on commencement provisions has been added.

• Reform to Corporation Tax loss relief: draft guidance

  6 December 2017

  Link to the Reform of Corporation Tax loss relief: draft guidance on commencement provisions has been added.

• Compliance checks: unannounced visits for inspections - CC/FS4

  5 December 2017

  This factsheet has been updated to to include details of what may happen if documents are concealed, destroyed or otherwise disposed.

• Draft legislation: The Taxation of Securitisation Companies (Amendment) Regulations 2018

  4 December 2017

• Corporation Tax: updating the securitisation regime

  4 December 2017

• Corporation Tax: exemption for Northern Ireland Education Authority

  22 November 2017

• Corporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capital

  22 November 2017

• Corporation Tax: intangible fixed assets - related party step-up schemes

  22 November 2017

• Corporation Tax: double taxation relief and permanent establishment losses

  22 November 2017

• Corporation Tax: capital gains depreciatory transactions within a group

  22 November 2017

• Corporation Tax: amendments to the corporate interest restriction rules

  22 November 2017

• Corporation Tax: amendments to the hybrid and other mismatches regime

  22 November 2017

• Ring Fence Corporation Tax: tariff receipts

  22 November 2017

• Corporation Tax: removal of capital gains indexation allowance from 1 January 2018

  22 November 2017

• Corporation Tax payments by very large companies: technical guidance

  21 November 2017

• Corporation Tax: instalment payments by very large companies

  21 November 2017

• Corporation Tax: check if you must amend your Company Tax Return

  17 November 2017

• Corporation Tax: paying in instalments

  3 November 2017

  Guidance updated to show it won't be possible to make a payment with a personal credit card from 13 January 2018.

• Research and Development (R&D) tax relief

  4 October 2017

• Making Tax Digital reforms affecting businesses

  13 September 2017

• Bank Levy: changes to scope and administration

  13 September 2017

• Check if you must send a country-by-country report

  25 August 2017

  Guidance has been replaced with links to the International Exchange of Information Manual.

• Tax on payments for use of image rights

  16 August 2017

• HMRC confirms country-by-country reporting format for multinationals

  15 August 2017

• Corporation Tax: reclaim tax paid by close companies on loans to participators (L2P)

  25 July 2017

  Details section has been updated with additional requirements for claiming online.

• Accounting standards: the UK tax implications of new UK GAAP

  21 July 2017

  New 'FRS 105 overview paper - tax implications' added.

• Tonnage tax: shipping companies

  5 July 2017

  Under heading Excepted years, the no years excepted period is now 1 April 2008 to 31 March 2018.

• Corporation Tax: online filing at the end of a company's life

  12 June 2017

  This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.

• Corporation Tax: use HMRC's free filing service

  31 May 2017

  The 'Who can't use this service' section has been updated.