Barbara Selkirk Qualified ACMA and ACIS   Accountant   offers  IT  expert proactive  accountancy  services  to   new  or  ongoing  small  businesses, sole traders, clubs  and small limited companies. 


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Corporation Tax Self Assessment returns


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BSW Accounting Services


Ballards Place


Tenbury Wells

Worcs WR15 8JR


Tel : - 01584 814594



Corporation Tax Return – The Basics


Corporation Tax is a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies.


Taxable profits for Corporation Tax include:

·                     profits from taxable income such as trading profits and investment
          profits (except dividend income which is taxed differently)

·                     capital gains - known as ‘chargeable gains’ for Corporation Tax

If your company or organisation is based in the UK, you’ll have to pay Corporation Tax on all your taxable profits - wherever in the world those profits come from.


If your company isn’t based in the UK but operates in the UK - for example through an office or branch (known to HMRC as a 'permanent establishment') - you’ll only have to pay Corporation Tax on any taxable profits arising from your UK activities.






















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