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 the scope of corporation tax must self-assess their own tax liabilities.Last Updated
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Corporation tax
01: Introduction
Tax rules are subject to change. The FSA does not regulate tax advice.
