| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 Instalment payments—transitional provision Regulated

Pay Corporation Tax through transition to instalment systemTrader

s.005 Instalment payments—principal provision Regulated

Pay Corporation Tax in instalments if your company is classified as largeTrader

13 other provisions — procedural and definitional

s.001 Citation, commencement and effect

s.002 Interpretation

s.003 Large companies

s.006 Repayment of amounts in respect of a large company’s total liability for an accounting period

s.007 Interest on unpaid amounts of a large company’s total liability for an accounting period

s.008 Interest on overpaid amounts of a company’s total liability for an accounting period

s.009 Consequential amendment of section 102 of the Finance Act 1989

s.010 Information to be provided to the Board

s.011 Production of records

s.012 Inspection of records

s.013 Penalty for unpaid tax

s.014 Anti-avoidance provision

s.015 Insurance companies and friendly societies—supplementary provision

Help complying

Guvnor’s practical routes through this instrument.

Respond to a Corporation Tax penalty or enquiry

What to do when you receive a Corporation Tax penalty notice or HMRC opens an enquiry. Covers immediate actions, understanding your penalty, …

Manage your tax compliance

Understand and manage your ongoing tax obligations as a UK business owner. Covers Self Assessment, VAT, Corporation Tax, record keeping, Making Tax …

File your first Corporation Tax return

A step-by-step learning journey for directors filing their first Company Tax Return (CT600). Covers registration, understanding rates, preparing accounts, claiming allowances, filing, …

Corporation Tax quick compliance check

A quick reference for experienced company directors to verify Corporation Tax deadlines, rates, payment obligations, and allowances. Check your compliance status in …

Grow your tech business

Scale your tech business - funding, international expansion, investment, and preparing for exit

Corporation tax rates and small profits relief

Understanding the Corporation Tax rate structure following Finance Act 2021 changes. Covers the 25% main rate, 19% small profits rate, marginal relief …

2 more guides that reference this instrument

File your Company Tax Return (CT600) Plan your Corporation Tax payments

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.