Taxation in the United Kingdom/Corporation tax

This page contains a summary to key aspects of the charge to corporation tax.

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/
 * 1. [[File:100 percent.svg]] Basic structure

2.1 /Rental income/ 2.1.1 /Leases/ 2.1.2 /Furnished holiday accommodation/ 2.2 Schedule D
 * 2. Computational aspects


 * 3. Administration of corporation tax