Browse Categories
Income Tax
- Income Tax Basics
- Self Assessment Tax Returns
- Self-Employment and Business Income
- Employment Income and Benefits
- Property and Rental Income
- Partnerships
- Pensions and Retirement
- Savings, Investments, and Dividends
- Capital Gains Tax
- Tax Reliefs and Deductions
- Specialist Situations
- Trusts and Estates
- Foreign Income and Non-Residents
- Making Tax Digital for Income Tax
- Paying Your Tax Bill and Getting Refunds
- Penalties, Appeals, and Disputes
- National Insurance
- Capital Allowances
- Off-Payroll Working (IR35)
- Tax Rates, Dates and Reference
Corporation Tax
- Getting Started with Corporation Tax
- Filing Company Tax Returns
- Paying Corporation Tax
- Allowable Expenses and Deductions
- Corporation Tax Losses
- Capital Gains and Business Assets
- Research and Development Tax Relief
- Creative Industries Tax Reliefs
- Patent Box
- Capital Allowances
- Advanced Corporation Tax Topics
- Venture Capital and Investment Schemes
- Employment-Related Securities and Share Schemes
- Charities and Community Organisations
- Closing or Selling Your Company
- Penalties and Compliance
- Rates, Allowances and Reference
Penalties and Compliance
Understanding Corporation Tax penalties, compliance checks, and how to avoid or challenge them.
Appealing Corporation Tax Decisions to the Tax Tribunal
If you disagree with a decision HMRC has made about your company's Corporation Tax, you have the right to challenge it through an independent tribunal. This article explains when you can appeal, the steps you must take first, and the deadlines you need to meet to protect your...
4 min read
Corporation Tax Penalties
Corporation Tax penalties can arise if your company misses filing deadlines, makes payment errors, or submits inaccurate information to HMRC. Understanding how these penalties work — and how to avoid them — can save your company significant costs and hassle.
4 min read
HMRC Compliance Checks for Corporation Tax
If HMRC decides to look into your company's tax affairs, they'll open what's called a compliance check. This is their way of making sure your business has paid the correct amount of Corporation Tax and claimed allowances properly. Understanding what to expect during a check —...
4 min read
How to Make Claims or Elections for Corporation Tax
When your company is eligible for Corporation Tax reliefs or wants to choose how certain assets or transactions are treated for tax purposes, you need to formally tell HMRC through a claim or election. Getting the process right and meeting the deadlines is crucial—otherwise yo...
5 min read
What Happens If You Don't File a Company Tax Return
If you fail to file a Company Tax Return after receiving a notice from HMRC, they won't just wait indefinitely. HMRC has the power to estimate how much Corporation Tax your company owes and issue a bill for that amount — a process known as making a "determination". You'll face...
4 min read