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
Tax exemptions and reliefs for charities - apply for recognition by HMRC as a charity, reclaim tax on Gift Aid, profits and expenditure
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Get a refund or interest if your company pays too much Corporation Tax or pays it early
Use form WT1 if you've been unable to send your Company Tax Return online.
What community amateur sports clubs (CASCs) pay tax on, tax relief they can get, rates relief, Gift Aid, and VAT
Running a community amateur sports club (CASC) - tax, reporting changes, closing or deregistering a CASC
Use this form to claim Research and Development Expenditure Credit or Research and Development SME Payable Tax Credit for small and medium sized enterprises.
Use form CT41G (Clubs) if your club, society, voluntary association or other similar body has started any business activity.
Tell HMRC if your charity or Community Amateur Sports Club claims exemption from tax on all or any part of its income and gains.
Use supplementary pages CT600A (2006) Version 2 if a participator has not repaid a loan to a close company within the period.
Use form CT600 (Short) (2008) Version 2 if you are a small business, club or company with straightforward tax affairs.
Use these supplementary pages if your company held an interest of 25% in a foreign company controlled from the UK, is a hybrid entity or other mismatch.
Use this form if you're claiming or surrendering relief under the group or consortium relief provisions.
Use this form if your company is a residential property developer and will be charged on profits from residential property development.
Use this form for accounting periods starting before 1 April 2015.
Use supplementary pages CT600A (2015) Version 3 for accounting periods starting on or after 1 April 2015.
Use these supplementary pages if a UK company made cross-border royalty payments after 1 October 2002.
Use supplementary pages CT600F (2023) version 3 if your company operates ships and is a party to a Tonnage Tax election.
Use supplementary pages CT600E (2006) Version 2 if your charity or Community Amateur Sport Club (CASC) claims exemption from tax on all or any part of its income and gains.
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).