Working out your Corporation Tax
Corporation Tax rates and reliefs and how to calculate Corporation Tax
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.
How to work out and claim Corporation Tax relief on trading losses
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses
Find out about the type of losses your company can offset against profits in future accounting periods
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'
You and your company's responsibilities - repaying director's loans, interest, tax on loans, reporting to HM Revenue and Customs
Check if your company鈥檚 or group鈥檚 interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return
Understand how you can pay tonnage tax if you manage your ships from the UK and they weigh 100 tons or more