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Knowledge Base Corporation Tax

Corporation Tax

(90 articles)

Getting Started with Corporation Tax

Introduction to Corporation Tax, when to register, and understanding your obligations as a company or organisation.

5 articles

Filing Company Tax Returns

How to prepare, complete, and submit your Company Tax Return (CT600) and associated accounts.

6 articles

Paying Corporation Tax

When and how to pay your Corporation Tax bill, including payment methods, instalment options, and managing refunds.

5 articles

Allowable Expenses and Deductions

What business expenses you can deduct when calculating your Corporation Tax bill.

5 articles

Corporation Tax Losses

How to calculate, claim, and carry forward or carry back Corporation Tax losses.

3 articles

Capital Gains and Business Assets

Corporation Tax on profits from selling business assets, capital gains, and related allowances.

2 articles

Research and Development Tax Relief

How to claim R&D tax relief to reduce your Corporation Tax bill for qualifying research and development activities.

8 articles

Creative Industries Tax Reliefs

Tax reliefs for film, television, video games, theatre, orchestra, and museum/gallery productions.

8 articles

Patent Box

Using the Patent Box scheme to pay a lower rate of Corporation Tax on profits from patented inventions.

1 article

Capital Allowances

Claiming capital allowances on business assets and equipment to reduce your Corporation Tax bill.

2 articles

Advanced Corporation Tax Topics

Complex Corporation Tax topics including interest restrictions, transfer pricing, and international tax rules.

8 articles

Venture Capital and Investment Schemes

Tax-advantaged venture capital schemes including EIS, SEIS, SITR, and investment fund regimes.

10 articles

Employment-Related Securities and Share Schemes

Tax-advantaged employee share schemes and employment-related securities for companies.

7 articles

Charities and Community Organisations

Corporation Tax exemptions, Gift Aid, and tax relief for charities and community amateur sports clubs.

9 articles

Closing or Selling Your Company

Corporation Tax considerations when closing down, selling, or making your company dormant.

3 articles

Penalties and Compliance

Understanding Corporation Tax penalties, compliance checks, and how to avoid or challenge them.

5 articles

Rates, Allowances and Reference

Corporation Tax rates, marginal relief, key dates, and reference information.

3 articles