Guidance and regulation

Sort by

Work out and claim relief from Corporation Tax trading losses

How to work out and claim Corporation Tax relief on trading losses.
- From: HM Revenue & Customs
- Updated: 5 July 2021
Carry forward Corporation Tax losses

Find out about the type of losses your company can offset against profits in future accounting periods.
- From: HM Revenue & Customs
- Updated: 22 June 2020
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.
- From: HM Revenue & Customs
- Updated: 22 June 2020
Corporation Tax: penalties

Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
- From: HM Revenue & Customs
- Updated: 1 January 2007
Reporting COVID-19 grants and support payments

If you operate as a business, find out if you need to include a COVID-19 grant or support payment on your tax return.
- From: HM Revenue & Customs
- Updated: 16 September 2023
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.
- From: HM Revenue & Customs
- Updated: 19 July 2023

6 results