411 REFERENCE · Wikibooks
Taxation in the United Kingdom/Corporation tax
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
This page contains a summary to key aspects of the charge to corporation tax.
1. File:100 percent.svg 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