Guidance

Insolvency practitioner bulletin 7 (2020): using the correct Corporation Tax rate

This bulletin tells you which rate to use on the Corporation Tax Return (CT600) for periods ending after 1 April 2020.

From:
HM Revenue & Customs
Published
31 January 2025

Documents

Using the correct Corporation Tax rate — insolvency practitioner bulletin 7 (2020)

HTML

Details

This bulletin explains:

  • how using the wrong rate can cause delays, and lead to additional work for insolvency practitioners and HMRC
  • which boxes you need to complete on a Company Tax Return (CT600) if it covers 2 financial years
  • that you should check the Corporation Tax position of your cases, to make sure you have used the correct rate

Updates to this page

Published 31 January 2025

Sign up for emails or print this page

Related content