Corporation tax in the United Kingdom

This report forms part of the output of the Oxford University Centre for Business Taxation, based in the Saïd Business School. The work was financed partly by a grant from the ESRC (grant RES-060- 25-0033), and partly from donations from a number of UK companies, members of the Hundred Group. The full list of corporate donors is provided on the Centre’s website, at www.sbs.ox.ac.uk/tax. The research draws on anonymised, confidential, corporation tax CT600 returns for a very large number of companies over the period 2001/02 to 2007/08. We are very grateful to the HMRC for giving us access to these data. Our use of these data represented a pilot project for a new Datalab which HMRC is now making available to researchers more generally. We are grateful to the staff of the Datalab for their help and support, and in particular, to Aliya Saied, the manager of the Datalab. We would also like to thank staff of HM Treasury and HMRC for comments on an earlier draft of this report.