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    1. Home
    2. Business and industry
    HMRC internal manual

    Company Taxation Manual

    From:
    HM Revenue & Customs
    Published
    16 April 2016
    Updated:
    4 April 2025 - See all updates
    1. Back to contents

    CTM01000 - Corporation Tax

    1. CTM01100
      Introduction
    2. CTM01400
      Accounting periods
    3. CTM01750
      Rates of tax
    4. CTM01800
      Due date of payment
    5. CTM02000
      Computation of income
    6. CTM02250
      Chargeable gains
    7. CTM02350
      Capital allowances
    8. CTM03500
      Small profits relief
    9. CTM03900
      Small profits rate: Financial year 2023 onwards
    10. CTM04000
      Trading losses - general
    11. CTM04500
      Trading losses - relief against total profits
    12. CTM04800
      CT loss reform: contents
    13. CTM05000
      Restriction on relief for carried-forward losses: contents
    14. CTM06000
      Company reconstructions
    15. CTM06300
      Loss buying
    16. CTM06500
      Company purchase schemes
    17. CTM06600
      Change of ownership: Shell Companies
    18. CTM06700
      Loss buying: accounting periods from 1 April 2017
    19. CTM07000
      Transfer of deductions
    20. CTM07500
      Loss refresh / tax avoidance involving carried forward losses
    21. CTM07900
      Targeted anti-avoidance rule: contents
    22. CTM08000
      Management expenses
    23. CTM08700
      Change of ownership - companies with investment business
    24. CTM09000
      Charitable donations relief
    25. CTM09500
      Relief for expenditure on grassroots sport - CTA10/PART6A
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