Working out your 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.

Work out and claim relief from Corporation Tax trading losses
How to work out and claim Corporation Tax relief on trading losses

Corporation Tax: terminal, capital and property income losses
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses

Carry forward Corporation Tax losses
Find out about the type of losses your company can offset against profits in future accounting periods

Corporation Tax when you sell business assets
Your company or organisation may have to pay Corporation Tax if it sells an asset for more than it paid - the profit is known as a 'chargeable gain'

Director's loans
You and your company's responsibilities - repaying director's loans, interest, tax on loans, reporting to HM Revenue and Customs

Restriction on Corporation Tax relief for interest deductions
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return

Find out how to pay tonnage tax if you're a shipping company
Understand how you can pay tonnage tax if you manage your ships from the UK and they weigh 100 tons or more