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Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Find out how to make an exemption election for an offshore collective investment vehicle.
Use the CT600 Guide (2007) Version 2 to help you complete form CT600 (2007) Company Tax Return.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Check the availability and any issues affecting this service.
Advice for companies and organisations to help manage the transition to filing online and using iXBRL.
Guidance on what company accounts must be submitted as part of a Company Tax Return.
CT600 V3 (2024) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Draft guidance for inclusion in the Corporate Finance Manual as a result of recent changes in accounting standards.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Get help if you’re a tax agent or adviser who has clients with National Insurance contributions and statutory payments to declare on tax returns.
Draft guidance on the operation of the Northern Ireland Corporation Tax legislation.
Appendices for Corporation Tax Online software developers.
Check the availability and any issues affecting the country-by-country service.
Use CT600 (Company Tax Return (CTR)) Budget insert for an overview of the main budget changes affecting Corporation Tax.
Get help if you’re a tax agent or adviser who has clients with business profits to declare on Self Assessment and Company Tax Returns.
Understand how you can pay tonnage tax if you manage your ships from the UK and they weigh 100 tons or more.
How to complete supplementary pages CT600H and what information you need to include.
Don’t include personal or financial information like your National Insurance number or credit card details.
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