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This Tax Information and Impact Note is about groups who hold shares in a UK consortium company through a group company resident outside the UK.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Check the availability and any issues affecting the Corporation Tax online service.
This applies to shareholders of close companies who receive a payment from the company which is taxed as a capital gain instead of income to gain a tax advantage.
Call or write to HMRC for help with general Corporation Tax enquiries
Corporate tax rates and small profits thresholds from 2023.
Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax.
Rates, allowances and limits for Corporation Tax.
This tax information and impact note is about derivative contracts used to hedge foreign exchange risks relating to acquisitions or disposals of shareholdings.
Don’t include personal or financial information like your National Insurance number or credit card details.
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