Director's Loan Account and Corporation Tax: What You Need to Know
Understand how a director's loan account affects your corporation tax, including the S455 charge at 33.75%, repayment rules, and CT600 reporting.
Plain-English guides to UK Corporation Tax and CT600 filing.
Understand how a director's loan account affects your corporation tax, including the S455 charge at 33.75%, repayment rules, and CT600 reporting.
Overpaid corporation tax? Learn how to claim a refund from HMRC, amend your CT600, and understand timelines for getting your money back.
Step-by-step guide to setting up and using your HMRC Government Gateway account to file your CT600 Corporation Tax Return online.
Learn how and when to file a CT600 nil return for a dormant or non-trading company, including deadlines, penalties, and step-by-step guidance.
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.
How is rental income taxed in a limited company? Learn how property income works on your CT600, allowable deductions, and when a property company makes sense.
Compare filing your CT600 through HMRC online vs commercial software. Learn the pros, cons, costs, and which option saves you time and money in 2026.
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.
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.
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.