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Latest documents
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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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Corporation Tax: 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Reform of Corporation Tax loss relief: amended draft guidance on commencement provisions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Reform of Corporation Tax loss relief: draft guidance on administrative requirements
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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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Clarification of capital allowances for costs of altering land
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Corporation Tax: amendments to reform of loss relief rules
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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 complete a Company Tax Return
The guidance for Loss Reform and Corporate Interest Restriction (CIR) to help companies file their Company Tax Return has been updated.
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Check if you can use the HMRC Corporation Tax online filing service
What information you can report in the 'File your Company Tax Return with HMRC' and 'Companies that cannot use service' sections has been updated.
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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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HMRC service availability and issues
The Landfill Tax service availability and issues has been added.
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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.
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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
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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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Income Tax and Corporation Tax response to accounting changes for leasing
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Capital Gains Tax and Corporation Tax on UK property gains
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Changes to the Corporation Tax reform of loss relief rules
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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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Corporation Tax: charity and Community Amateur Sports Clubs (CT600E (2015) version 3)
A Welsh translation of the form has been added.