We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This technical note clarifies certain aspects of the measure introduced at Autumn Statement 2016 to reduce administration costs for participators in the Petroleum Revenue Tax (PRT) regime.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Proposed amendments to the HMRC Tonnage Tax Manual.
How to calculate the profits that qualify for Patent Box, before calculating the deduction.
This technical note describes the proposed primary legislation and outlines the regulations that would subsequently be made under the primary legislation.
How to complete supplementary pages CT600K and what information you need to include.
How to complete supplementary pages CT600D and what information you need to include.
How to complete supplementary pages CT600I and what information you need to include.
HMRC is amending its draft guidance on the Corporation Tax loss relief commencement provisions.
Use these notes to help you make different notifications, including entering or exiting the regime, wind down periods and breach notifications.
Information on how to account for redress payments on your tax return.
Relief for Research and Development including claim notifications, additional information and amendments to company tax returns containing an R&D Claim.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
This note gives a brief description of the Finance (No. 2) Bill resolution tabled ahead of its Second Reading.
How to complete supplementary pages CT600N and what information you need to include.
Use this guidance to create your products if you're a HMRC software developer or substitute form producer.
If you're a collective investment vehicle fund manager or authorised to act on behalf of a fund manager, find out how to register for the Secure Data Exchange Service to send annual exemption election reports.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).