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Advance Corporation Tax reform · Order Paper · Order Paper

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Advance Corporation Tax reform

This tax information and impact note is about the amendment to the treatment of unrelieved surplus Advance Corporation Tax.

Last fetched 17 May 2026 · gov.uk

Documents

Reform of the Advance Corporation Tax regime

At a glance

TypePolicy paper

First published06 Mar 2026

Last updated06 Mar 2026

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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