HM Revenue & Customs is managing changes to corporation tax rates and related rules, including the reintroduction of the Small Profits Rate and Marginal Relief, amendments to the Patent Box, and updates to restitution interest rules and accounting standards for insurance contracts. These changes affect how UK companies calculate and pay corporation tax.
In response to: Amendments to the Corporation Tax Act 2010 (Part 8C)
This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
In response to: Corporation Tax: changes to restitution interest rules
This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
This tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the Small Profits …
In response to: Corporation Tax: The Insurance Contracts (Tax) (Change in Accounting Standards) Regulatio…
This tax information and impact note is about Corporation Tax changes in response to the new international accounting standard for insurance contracts IFRS 17.
This tax information and impact note applies to banking companies and groups that include a banking company, within the charge to Corporation Tax.
This tax information and impact note is about draft legislative changes to the bank-specific taxes.
This tax information and impact note outlines the amendments to the reform of loss relief rules for Corporation Tax.
In response to: Changes to the reform of loss relief rules for Corporation Tax
In response to: Corporation Tax charge and rates from 1 April 2022 and Small Profits Rate and Marginal Re…
This tax information and impact note is about changes to Corporation Tax loss relief rules.
This tax information and impact note is about the Corporation Tax charge and rate for the financial years beginning 1 April 2022 and 1 April 2023, and the Small Profits Rate and Marginal Relief for the financial year beginning 1 …
In response to: Technical amendments to the Corporate Interest Restriction for Corporation Tax
This measure introduces two technical changes to the Corporate Interest Restriction.
In response to: Change to the rate of Research and Development Expenditure Credit
In response to: Changes to the Corporate Capital Loss Restriction for Corporation Tax from 1 April 2020
In response to: Deferral of Corporation Tax payments on EU group asset transfers
In response to: Changes to Corporation Tax rates from 1 April 2020
In response to: Changes to Corporation Tax for non-UK resident companies with UK property income
This measure deals with the deferral of Corporation Tax payments in certain circumstances for EU group asset transfers.
This Tax Information and Impact Note is about further changes to the taxation of UK property income for non-UK resident companies.
This Tax Information and Impact Note is about changes to the main rate of Corporation Tax from 1 April 2020.
This tax information and impact note details the amendments to the reform of loss relief rules.
This measure amends the reform of loss relief rules to correct a defect in the legislation that may lead to excessive relief being allowed.
This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.
This tax information and impact note makes changes to the existing rules which apply tax at 45% to restitution interest payable by HM Revenue and Customs.
This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around £1billion additional tax annually.
This tax information and impact note applies to close companies which make loans to their participators or make other arrangements through which participators extract value.
This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
This briefing explains when a foreign company operating in the UK must pay UK Corporation Tax.
This only applies to life insurance companies that carry on life assurance and other long-term business.
This tax information and impact note applies to incorporated businesses which pay Corporation Tax at the main rate.
Amendments to the worldwide debt cap (WWDC) provisions to ensure changes to accounting standards do not create unintended additional Corporation Tax liabilities.
This Tax Information and Impact Note reduces the minimum UK expenditure requirement for Television Tax Relief (TTR) from 25% to 10%.
This Tax Information and Impact Note is about carried forward Corporation Tax trading losses, non-trading loan relationship deficits, and management expenses.
Use CT600 Budget Insert (2014) for an overview of the main Budget 2014 changes affecting Corporation Tax.
This Tax Information and Impact Note describes the changes made in legislation to devolve the rate-setting power for corporation tax to Northern Ireland.