Optimal Director Salary 2025/26 Tax Year
Find the most tax-efficient director salary for 2025/26. We explain the NIC thresholds, employer costs, and how to save thousands through your limited company.
Plain-English guides to UK Corporation Tax and CT600 filing.
Find the most tax-efficient director salary for 2025/26. We explain the NIC thresholds, employer costs, and how to save thousands through your limited company.
How goodwill and intangible assets are treated for Corporation Tax. Covers the acquisition date rules, writing-down allowances, rollover relief, and CT600 reporting.
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
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.
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.
Complete 2026 guide to corporation tax for small businesses. Covers rates, allowable expenses, filing deadlines, payment dates, and tips to reduce your tax bill legally.
HMRC's free CT600 online filing service closed on 31 March 2026. Compare what it offered against commercial software, and see what your filing options are now.
Complete history of UK corporation tax rates from 1965 to 2026. See how rates have changed, key reforms, and what current rates mean 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.
Complete guide to allowable limited company expenses for Corporation Tax. Covers office costs, travel, staff, professional fees, and what HMRC disallows.
How does corporation tax work for investment companies? Guide to holding investments through a limited company — dividends, capital gains, property, and filing your CT600.
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.