Reliefs for Corporation Tax

Please note: Corporation Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Claim capital allowances
You may be able to reduce your business’ tax bill to take account of money it spends on assets by claiming capital allowances

Corporation Tax: Research and Development (R&D) Relief
Guidance for companies on how to qualify for, calculate and claim R&D Relief

Research and Development tax relief: Advance Assurance
Information about Advance Assurance for small companies and how to apply

Corporation Tax: making a claim or election
How and when you can make a claim or election, and what information you need to include

Corporation Tax: Marginal Relief
You may be able reduce your tax bill by claiming Marginal Relief if your profits are between £300,000 and £1.5 million

Marginal Relief calculator
Use the Marginal Relief calculator to calculate how much Marginal Relief you can claim on your Corporation Tax

Corporation Tax: creative industry tax reliefs
How to qualify, calculate and claim Film Tax Relief, Animation Tax Relief, High-end Television Tax Relief, and Video Games Development Relief

Corporation Tax: the Patent Box
How to apply a lower rate of Corporation Tax to profits earned from patented inventions and certain other innovations

Corporation Tax: Disincorporation Relief
How to claim relief on the transfer of assets when your company changes from a private limited company to a sole trader or partnership owned business

Charities and tax
Tax exemptions and reliefs for charities - apply for recognition by HMRC as a charity, reclaim tax on Gift Aid, profits and expenditure

Tax relief for community amateur sports clubs (CASCs)
What community amateur sports clubs (CASCs) pay tax on, tax relief they can get, rates relief, Gift Aid, and VAT

Tax when your limited company gives to charity
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity