Manuals and other reference material for Corporation Tax

Follow the links below to access the HM Revenue & Customs (HMRC) manuals and other reference material you might need when handling your clients' Corporation Tax matters and Company Tax Returns.

On this page:

Manuals for Corporation Tax and Company Tax

Company Taxation Manual

Corporate Finance Manual

Business Income Manual

Capital Allowances Manual

Capital Gains Manual

Corporate Intangibles Research and Development Manual

COTAX Manual

Compliance Handbook

Check all HMRC manuals

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Other reference material for Corporation Tax

Guidance on the use of information and penalty powers

Rules for disclosure of tax avoidance schemes

Clearances and approvals

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