Corporation Tax
This factsheet covers:
- Who pays Corporation Tax
- Filing tax returns
- Calculating your CT bill
- Rates of CT payable
- What accounting records do you need to keep and for how long
- CT reliefs available
- Submitting late returns
- Unpaid loans to directors/shareholders
Further Reading
You may also find the information in these articles useful for the stage of your business
2022/23 Tax Rates Pocket Guide
R&D tax relief for smaller companies
Autumn 2021 Budget Announcement
Super deduction on plant and machinery explained
R&D Tax Relief Explained
