1. Revenue Guidance
  2. Companies and charities
  3. Corporation Tax for companies
  4. Corporation Tax (CT)
Corporation Tax (CT) Basis of charge There are two rates of Corporation Tax (CT): 12.5% for trading income25% for income from an excepted trade (as defined in part 2 of the Taxes Consolidation A...
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Other Editions

  • Basis of charge (ingested January 25, 2019)
  • Basis of charge (ingested March 1, 2019)
  • Basis of charge (ingested May 10, 2019)
  • Basis of charge (ingested February 7, 2020)
  • Basis of charge (ingested September 18, 2020)
  • Basis of charge (ingested March 5, 2021)
  • Basis of charge (ingested December 24, 2021)
  • Basis of charge (ingested July 22, 2022)
  • Basis of charge (ingested November 3, 2022)
  • Basis of charge (ingested November 24, 2022)
  • Basis of charge (ingested December 8, 2022)
  • Basis of charge (ingested October 26, 2023)
  • Basis of charge (ingested February 22, 2024)
  • Basis of charge (ingested March 7, 2024)
  • Basis of charge (ingested March 7, 2024)
  • Basis of charge (ingested March 7, 2024)
  • Basis of charge (ingested March 14, 2024)
  • Basis of charge (ingested March 14, 2024)
  • Basis of charge (ingested March 14, 2024)
  • Basis of charge (ingested March 14, 2024)
  • Basis of charge (ingested March 21, 2024)
  • Basis of charge (ingested March 21, 2024)
  • Basis of charge (ingested March 21, 2024)
  • Basis of charge (ingested March 28, 2024)
  • Basis of charge (ingested March 28, 2024)
  • Basis of charge (ingested March 28, 2024)
  • Basis of charge (ingested March 28, 2024)
  • Basis of charge (ingested April 4, 2024)
  • Basis of charge (ingested April 4, 2024)
  • Basis of charge (ingested April 4, 2024)
  • Basis of charge (ingested April 4, 2024)
  • Basis of charge (ingested April 4, 2024)
  • Basis of charge (ingested April 11, 2024)
  • Basis of charge (ingested April 11, 2024)
  • Basis of charge (ingested April 11, 2024)
  • Basis of charge (ingested April 18, 2024)
  • Basis of charge (ingested April 18, 2024)
  • Basis of charge (ingested August 31, 2018)
  • Basis of charge (ingested December 1, 2017)
  • Basis of charge (ingested October 27, 2017)
  • Basis of charge (ingested July 19, 2017)