HM Revenue & Customs is managing changes to corporation tax rates and related rules, including the reintroduction of the Small Profits Rate and Marginal Relief, amendments to the Patent Box, and updates to restitution interest rules and accounting standards for insurance contracts. These changes affect how UK companies calculate and pay corporation tax.
In response to: Corporation Tax: response to accounting changes for insurance contracts
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.
HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.
A consultation on the options for amendments to the Corporate Interest Restriction rules.
A consultation on the options for amendments to the Corporate Interest Restriction rules.
A consultation on the options for amendments to the Corporate Interest Restriction rules.
Consultation on the tax rules governing distributions by a company.
Consultation on the tax rules governing distributions by a company.
Consultation on the tax rules governing distributions by a company.