What will you learn?
• What is a company for Corporation Tax purposes?
• What are company accounting periods?
• How do you compute Corporation Tax profits?
• Which expenses are allowable for purposes of Corporation Tax?
• What is the difference between capital and revenue expenditure?
• What are loan relationships and how do you deal with loan interest?
• How do you deal with rental income?
• How is the tax liability calculated?
• What are capital allowances and how are they treated?
• How do you treat capital gains?
• How do you deal with losses?
• What is the impact of Research and Development tax credits on the return?
• How do you complete the Company Tax Return, meeting the filing requirements and make payments?
• When might you be liable for Penalties and Interest Charges?

This course will be hugely beneficial to :
• anyone working in accounts or finance teams
• anyone wanting to refresh their knowledge after the significant changes that have taken place in recent years
• anyone new to corporation tax
• anyone working in accountancy firms helping clients complete the CT600

• The basis of Corporation Tax
• The adjustments to Trading Profits
• Computation of Capital Allowances
• Dealing with:
o Interest and Loan Relationships
o Property Income
o Chargeable Gains
• Calculating the Corporation Tax Liability
• Deciding what to do with Losses
• Completing and filing the Company Tax Return – CT600
• Making Corporation Tax Payments
• Other Considerations:
o Double taxation relief
o R&D Expenditure relief
o Directors Loans

CDGA attendance certificate will be issued to all attendees completing minimum of 75% of the total course duration.