Please note Corporation Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Corporation Tax rates and reliefs
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill.
Work out and claim relief from Corporation Tax trading losses
How to work out and claim Corporation Tax relief on trading losses.
Completing your Company Tax Return
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Restriction on Corporation Tax relief for interest deductions
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Corporation Tax when you sell business assets
Your company or organisation may have to pay Corporation Tax if it sells an asset for more than it paid – the profit is known as a ‘chargeable gain’.
Director’s loans
You and your company’s responsibilities – repaying director’s loans, interest, tax on loans, reporting to HM Revenue and Customs.
Tax when your limited company gives to charity
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity.