Corporation Tax

Corporation Tax: the basicsCorporation Tax overview; deadlines; rates and allowances; glossary of Corporation Tax terminology

Corporation Tax for new companies and organisationsWho's liable for Corporation Tax; forming a company or organisation; what you must do and when; how to appoint an agent

Keeping business and accounting records for Corporation Tax Records, paperwork and accounts you must keep for Corporation Tax to help fill in your Company Tax Return

Completing and filing your Company Tax ReturnFilling in your online or paper Company Tax Return; accounting for directors' loans; paying and filing deadlines; determinations

Paying Corporation Tax or when you've no Corporation Tax to payHow and when to pay; how to get a repayment; what to do if you don't have any tax to pay; when HMRC tells you what to pay

Corporation Tax problemsWhen HMRC makes enquiries into your Corporation Tax affairs; how to appeal an HMRC decision; penalties and interest charges

Changes to your company circumstancesWhat to do for Corporation Tax if your company's contact details change or if you sell or close your company

Corporation Tax for charities and unincorporated organisationsFind out if your charity, members' club, society or association may be subject to Corporation Tax deadlines and requirements

Corporation Tax for tax agents and advisersHow to get authorisation to act for a client; set up an online account; get Corporation Tax forms/updates; contact HMRC