Changes to your company and 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.

Corporation Tax: trading and non-trading
Advice for new and existing companies and organisations on being 'active', trading and non-trading, and being dormant.

Change your company's year end
Your company's financial year can be from nine to 18 months long - find out how to change it.

Corporation Tax: selling or closing your company
What you need to do or know if your company is sold, stops trading, or is being wound up for Corporation Tax purposes.

Dormant companies and associations
What it means to be dormant for Corporation Tax or Companies House - trading and non-trading, annual accounts, Company Tax Returns, and telling HM Revenue and Customs (HMRC).