Corporation Tax

Corporation Tax is a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies. It makes up approximately 10 per cent of HMRC's total receipts.

Announcements

• National Statistics: results of user survey and consultation on Corporation Tax
• Announcement – Corporation Tax (changes to publication dates of tables 11.1 and 11.2)
• Consultation on Corporation Tax National Statistics

Latest release

• Corporation Tax Statistics - March 2012 (PDF 475K)

Individual tables

• Table 11.1A – corporation tax net receipts (PDF 48K) also (XLS 531K)
• Table 11.1B – corporation tax liabilities (PDF 35K) also (XLS 535K)
• Table 11.2 - income, allowances, deductions and tax liabilities by company sector (PDF 23K) also (XLS 525K)
• Table 11.3 – number of companies, income, allowances, tax liabilities and deductions (PDF 29K) also (XLS 379K)
• Table 11.4 – computation of corporation tax liability, by industry 2008-2009 (PDF 28K) also (XLS 357K)
• Table 11.5 - computation of corporation tax liability, by industry 2009-2010 (PDF 28K) also (XLS 356K)
• Table 11.6 – corporation tax payable, by year of liability, classified by size (PDF 29K) also (XLS 357K)
• Table 11.7 – corporation tax payable, by year of liability, classified by industry (PDF 27K) also (XLS 360K)
• Table 11.8 – comparison of corporation tax liabilities between 2008-09 and 2009-10 (PDF 27K) also (XLS 358K)
• Table 11.9 - capital allowances due, summary (PDF 28K) also (XLS 380K)
• Table 11.10 - capital allowances due, by industry (PDF 96K) also (XLS 384K)

Previous releases

• Corporation Tax Statistics - October 2011 (PDF 454K)
• Corporation Tax Statistics - June 2011 (Opens new window)

Tax parameters

• Table A.5 - rates of capital allowances (PDF 19K) also (XLS 56K)
• Table A.6 - rates of corporation tax (PDF 23K) also (XLS 50K)
• Table D - replaced by Annex D within "Corporation Tax Statistics" (see above)