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
How to apply for a certificate of residence to claim tax relief abroad
Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income
Claiming Research and Development tax reliefs
Find out if you can claim Corporation Tax relief on your Research and Development (R&D) project
R&D Tax Relief: Enhanced R&D intensive support for loss-making SMEs based in Northern Ireland
Find out if you can claim Enhanced R&D intensive support (ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Submit information to support your claim for R&D Corporation Tax reliefs
What detailed information you need to send to HMRC to support your R&D tax relief claim, and when and how to submit it.
Corporation Tax: how to make a claim or election
How and when you can make a claim or election, and what information you need to include
Marginal Relief for Corporation Tax
You may be able reduce your tax bill by claiming Marginal Relief if your profits are lower than £250,000
Marginal Relief calculator
Use the Marginal Relief calculator to calculate how much Marginal Relief you can claim on your Corporation Tax
Use the Patent Box to reduce your Corporation Tax on profits
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
Corporation Tax relief on goodwill and relevant assets
Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent
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
