Pension Contributions & Corporation Tax Relief
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
Plain-English guides to UK Corporation Tax and CT600 filing.
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
Owe money to your company? Learn how an overdrawn director's loan account triggers S455 tax on your CT600, how much you'll pay, and how to get it back.
How the Flat Rate VAT Scheme affects your corporation tax. Learn about the VAT surplus, how to report it on your CT600, and whether the scheme still saves money.
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.
Step-by-step guide to registering for Corporation Tax after forming a limited company. Covers CT41G, UTR numbers, deadlines, and first CT600 filing.
How goodwill and intangible assets are treated for Corporation Tax. Covers amortisation, writing-down allowances, rollover relief, and CT600 reporting.
Full 2026 calendar of Corporation Tax deadlines — CT600 filing dates, payment due dates, penalty dates, and quarterly instalment dates month by month.
How UK small and medium-sized companies can claim R&D tax credits. Covers eligibility, qualifying costs, calculation examples, the merged scheme, and how to include R&D relief on your CT600.
How long does an HMRC corporation tax refund take? Typical timescales, what causes delays, how to chase a late repayment, and tips to get your refund faster.
How does marginal relief work for UK corporation tax? Plain-English explanation of the 19%-25% band, the formula, worked examples, and how to claim on your CT600.
Trading losses, non-trading deficits, capital losses — learn the different types of company loss, how each is relieved, and where they go on your CT600.
Is employer NIC an allowable deduction for corporation tax? Yes. Learn how employer National Insurance works, current rates, the Employment Allowance, and how to claim on your CT600.