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Plain-English guides to UK Corporation Tax and CT600 filing.

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21 February 2026

Electric Company Cars: Corporation Tax 2025

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.

electric vehiclecompany carcorporation taxcapital allowancesbenefit in kindbikevct6002025
21 February 2026

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.

director salaryoptimal salarycorporation taxnational insurancedividendslimited companytax efficiency2025-26
21 February 2026

Flat Rate VAT Scheme & Corporation Tax

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.

flat rate vatvat schemecorporation taxct600vat surpluslimited companyhmrc
21 February 2026

Corporation Tax for Small Businesses: 2026

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.

corporation taxsmall business2026limited companyCT600small profits ratetax guide
21 February 2026

Company Tax Return (CT600) vs Annual Accounts: What's the Difference?

CT600 vs annual accounts: one goes to HMRC, one to Companies House. What each is, when they are due, and how they relate.

ct600annual accountscompanies househmrccorporation taxfilingcompany return
21 February 2026

How to File Your CT600 Yourself in 2026 (Complete DIY Guide)

File your CT600 without an accountant in 2026. What you need, how to prepare accounts, calculate tax, and submit to HMRC.

ct600diyfile yourselfno accountantcorporation taxhmrc2026guide
21 February 2026

Corporation Tax for Startups: The Complete Guide for New Limited Companies

Corporation tax for startups. Registration, deadlines, expenses, R&D relief, first CT600 filing, and mistakes to avoid.

corporation taxstartuplimited companyCT600new business
21 February 2026

Working from Home Tax Relief for Limited Companies: What You Can Claim

How to claim work-from-home expenses through your limited company. Flat rate method, actual costs, and allowable expenses.

corporation taxworking from homeallowable expenseslimited companytax relief
21 February 2026

Corporation Tax Interest: Late Payment Rates, Repayment Interest & How to Avoid Charges

HMRC charges interest on late corporation tax at base rate + 2.5%. Learn current rates, how interest is calculated, and how to avoid it.

corporation taxinterestlate paymenthmrcrepayment interestct600penalties
21 February 2026

How Long Does HMRC Take to Process a CT600? Processing Times Explained

Find out how long HMRC takes to process your CT600 company tax return, when you'll get your tax calculation, and what to do if it's taking too long.

ct600hmrcprocessing timecorporation taxfilingtax return
21 February 2026

Marginal Relief for Corporation Tax: How It Works (With Calculation Examples)

How marginal relief works for Corporation Tax in 2025/26. Step-by-step calculation for profits between £50,000 and £250,000.

corporation taxmarginal relieftax calculationCT600small profits rate
21 February 2026

Corporation Tax Refund: How to Claim Back Overpaid Tax from HMRC

How to claim a corporation tax refund from HMRC. Covers overpayment, amended returns, loss carry-back, and how long refunds take.

corporation taxHMRCrefundoverpaymentCT600
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