Corporation Tax on Goodwill & Intangible Assets
How goodwill and intangible assets are treated for Corporation Tax. Covers the acquisition date rules, writing-down allowances, rollover relief, and CT600 reporting.
Plain-English guides to UK Corporation Tax and CT600 filing.
How goodwill and intangible assets are treated for Corporation Tax. Covers the acquisition date rules, 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.
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.
Which expenses can't you deduct on your CT600? Complete guide to disallowable expenses for corporation tax — entertaining, fines, personal costs, and more.
Is your limited company a close company? Learn what it means for corporation tax, S455 tax on loans, and how it affects your CT600 filing.
Complete guide to allowable limited company expenses for Corporation Tax. Covers office costs, travel, staff, professional fees, and what HMRC disallows.
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 to authorise an agent to file your CT600. Step-by-step guide to HMRC agent authorisation for corporation tax — online, by post, and what to do if things go wrong.
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
Buy an electric car through your company and claim 100% first-year allowance. Learn about BIK rates, capital allowances, and CT savings for EVs in 2025/26.
Should you pay an accountant or file your CT600 yourself? An honest comparison of costs, time, risks, and when each option makes sense for UK limited companies.
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.