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