Guidance

Corporation Tax: Budget changes (CT600 Budget insert)

Use CT600 (Company Tax Return (CTR)) Budget insert for an overview of the main budget changes affecting Corporation Tax.

• From: HM Revenue & Customs
• Published: 10 April 2015
• Last updated: 9 July 2019 — See all updates

Documents

Corporation Tax: 2018 Budget changes (CT600 Budget insert)

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Details

This budget insert tells you about the main changes affecting:

• CT600 (Company Tax Return)
• rates of Corporation Tax
• Anti-Tax Avoidance Directive (ATAD) for Controlled Foreign Companies (CFC)
• Environmental Enhanced Capital Allowances
• non-compliance with the off-payroll working rules (IR35) in the private sector
• special Writing-Down Allowance rate reduction
• Structures and Buildings Allowance
• taxing non-resident gains on immovable property
• UK property income of non-UK resident companies
• temporary increase in Annual Investment Allowance
• Transferable Tax History (TTH) and Petroleum Revenue Tax issues for late oil and gas assets

Published 10 April 2015
Last updated 9 July 2019 + show all updates

1. 9 July 2019

   CT600 Budget guidance has been updated to reflect the 2018 budget changes.

2. 6 April 2018

   Rates, allowances and duties have been updated for the tax year 2018 to 2019.

3. 7 September 2017

   CT600 Budget insert has been updated to reflect the 2017 budget changes.

4. 29 April 2016

   New 2016 CT600 Budget insert has been added to the page.

5. 10 April 2015

   First published.