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UK Corporation Tax; key measures included in Budget 2021 are as follows.

From the change in the main Corporation Tax rate to the repeal of the EU Interest and Royalties Directive, the changes to the Corporation Tax system as announced in the Budget are as follows:

Corporation tax rates

Company losses

R&D relief

Northern Ireland Housing Executive

Large corporates

Useful guides on this topic

Budget 2021: At a glance
A summary key budget announcements together with items published without announcement.

Budget 2021: Subscriber guide
A detailed guide with links to more detail on all the key topics for SMEs and their owners.

Tax adjustments to profits: Corporation Tax
This briefing provides a non-exhaustive, but a fairly typical list of the range of accounts that may need to be reviewed when preparing Corporation Tax computations together with the adjustments that Small to Medium-sized Enterprises (SME) need to make in adjusting their accounting profits for Corporation Tax.

 


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