Taxation in the United Kingdom/Corporation tax
This page contains a summary to key aspects of the charge to corporation tax.
- 1.
Basic structure
1.1 Who pays corporation tax?
1.2 Residents and non-residents
1.3 The schedular system of corporation tax
1.4 Accounting periods
1.5 Tax rates
- 2. Computational aspects
2.1 Rental income
2.1.1 Leases
2.1.2 Furnished holiday accommodation
2.2 Schedule D
- 3. Administration of corporation tax