In this section:

Claiming losses, allowances and reliefs

Making a loss and Corporation Tax What are losses for Corporation Tax; who can claim loss relief; how to claim and time limits

Capital allowances and Corporation Tax What are capital allowances for companies and organisations; who can claim; how to claim; time limits for claims

Research and Development (R&D) Relief for Corporation Tax What is R&D: who can claim; how to claim; when to claim; SME and Large Company Schemes explained

The Patent BoxWhat is the Patent Box, which patents you can include, how and when to claim, how to calculate the Patent Box deduction

Marginal Relief for Corporation Tax Marginal Relief can reduce the Corporation Tax your company or organisation has to pay

Claims and elections for Corporation Tax Claims allow you to tell HMRC you're entitled to a relief; make an election to choose what to do for Corporation Tax purposes