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Home / Simons-Taxes / Corporate tax / Part D1 Corporation tax generally / Division D1.3 UK resident companies鈥攃alculation of taxable profits

Division D1.3 UK resident companies鈥攃alculation of taxable profits

Corporate tax

Division D1.3 UK resident companies鈥攃alculation of taxable profits

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D1.302 What income is taxable for corporation tax purposes?

D1.303 Basis of assessment for corporation tax purposes

D1.303A Corporation tax鈥攁ccounting periods

D1.314A Destinations for rewritten material

D1.316 What tax relief is available for charitable donations made by a company?

D1.321 What is a qualifying charitable donation by a company?

D1.323 Transfer of securities or real property to a charity

D1.326 Destinations for rewritten material

D1.330 Share option schemes

D1.333 Share incentive plans

D1.335 What relief is available to a company awarding shares to employees?

D1.336A Relief for shares

D1.337 Relief for restricted shares

D1.338 Relief for convertible shares

D1.339 Destinations for rewritten material

D1.340 Donations to grassroots sport

D1.353 Gifts of medical supplies and equipment

D1.356 Gifts of pre-eminent objects

D1.358 Destinations for rewritten material

D1.365 Securities free of tax to residents abroad (FOTRA)

D1.366 Income from savings certificates

D1.367 Income from Ulster Savings certificates

D1.369 Nuclear decommissioning

D1.369A Homes for Ukraine sponsorship scheme

D1.369B Post Office Horizon compensation payments

D1.370 Destinations for rewritten material

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