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.
Check what Research and Development (R&D) costs you can claim
Find out which costs qualify for R&D Corporation Tax relief, if you want to claim for your project on your Company Tax Return.
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.
Check if you can claim Research and Development (R&D) tax relief
Find out what R&D tax relief is and if your project qualifies for Corporation Tax relief.
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.
Additional information you must submit before you can claim for Research & Development tax relief
Find out what information you need to send HMRC before you make a claim for R&D Corporation Tax relief.
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.
Use the Patent Box to reduce your Corporation Tax on profits
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and 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.
