Companies that are resident in the UK are subject to corporation tax on their profits. Non-resident companies are subject to corporation tax if they trade in the UK through a permanent establishment.
As well as companies, most clubs, societies and associations are liable to corporation tax on any profits they make.
Companies and others within corporation tax must self-assess their own tax liabilities. The aim of this briefing is to provide you with a rapid understanding of corporation tax and how it affects your business.Last Updated
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Business planning >
Corporation tax
01: Introduction
Tax rules are subject to change. The FSA does not regulate tax advice.
