Corporation Tax Part 1 - The Complete Introduction

Quorum Training - A Wilmington Company
Course summary
Professional Training
1 day
545 GBP excl. VAT

Course description

A course by Quorum Training - part of the Wilmington Group

Corporation Tax Part 1 - The Complete Introduction - 1-day course in London

This course is a standalone introduction to the main features of the UK Corporation Tax Regime, and combined with Parts 2 and 3 will give delegates a detailed outline of the UK taxation regime for corporate businesses. It combines worked examples and covers all the main aspects of a corporation tax computation alongside statute, case law and relevant HMRC practice. The objective is to equip delegates with a thorough understanding of corporation tax essential principles and procedures when preparing CT returns.

Suitability - Who should attend?

Part 1 is intended for newcomers to corporation tax, as well as those requiring a refresher on the basic principles. Its main objective is to give delegates a thorough grounding in the basics of corporation tax calculation and to highlight the main areas to which attention will need to be paid when preparing a CT return and all the accompanying information submissions to HMRC.

Outcome / Qualification etc.

CPD 6 hours

Training Course Content

What is a company for CT purposes?

  • Trading and investment companies
    • Mutuals and unincorporated associations
  • UK corporate residence rules, management and control and incorporation tests
  • Company accounting periods, periods of account and the charge to Corporation Tax
  • Current associated company rules for group companies

Computing Corporation tax profits

  • Trading profits, rules on income and expenses
  • The Importance of UK GAAP/IFRS
  • Rates of corporation tax
  • Capital allowances – the basics on plant and machinery, setting and premises
  • Rental income profits, expenses and receipts
  • Investment income and deducted tax
  • Loan relationship rules
  • Loss reliefs
  • Intangibles reliefs
  • Company capital gains and loss relief rules
    • Roll-over relief and available deferral measures
    • Timing issues and contractual regime
  • Computing Corporation tax liabilities
  • Close companies – special tax regime and avoidance legislation
  • Shareholder rules and the taxation of dividends
  • Company Loan Interest – rules and obligations
  • Preparing a corporation tax computation and return
  • Case study on CT computations, returns and capital allowances


The price per place for this course is £545 plus VAT.

Contact Quorum Training for pricing details for running this course in-house. The price will include pre-course discussions with the trainer, supporting course materials and delivery of a practical, interactive course that meets your training needs.

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About provider

Quorum Training - Business and Finance Courses for Professionals

Quorum Training provides a range of specialist courses designed specifically for business and finance professionals, covering such topics as: Accounting and finance Taxation VAT Governance Risk and compliance Financial markets and corporate treasury Charities Management and leadership Courses are available...

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Contact info

Quorum Training - A Wilmington Company

5th Floor, 10 Whitechapel High Street
E1 8QS London


Average rating 3

Based on 1 reviews.

Richard Rees
Unfortunately this course wasn’t what I was hoping for. The teacher was clearly knowledgeable about the subject but I don’t feel he was able to convey that knowledge effectively enough. The course was billed as an into which assumed no prior knowledge and did not require attendance at the other two days, however the course was mostly examples an...
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