Small Company Corporation Tax Rates 2025/2026: Complete Guide
Understand corporation tax rates for small companies in 2025/2026, including the 19% and 25% thresholds, marginal relief calculation, and associated companies rules.
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Plain-English guides to UK Corporation Tax and CT600 filing.
First Year Corporation Tax: A Complete Guide for New Companies
New limited company? Learn when to register for corporation tax, your first accounting period, filing deadlines, and how to avoid common first-year mistakes.
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.
Corporation Tax Refund: How to Get Money Back If You Overpaid HMRC
Overpaid corporation tax? Learn how to claim a refund from HMRC, amend your CT600, and understand timelines for getting your money back.
How to Use HMRC Government Gateway to File Your CT600
Step-by-step guide to setting up and using your HMRC Government Gateway account to file your CT600 Corporation Tax Return online.
CT600 Nil Return: How to File When Your Company Has No Trading Activity
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.
Corporation Tax on Bank Interest: How It Works
How is bank interest taxed for UK limited companies? Learn the CT600 treatment, reporting requirements, and how to reduce your corporation tax on savings interest.
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.
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.
Accountant vs DIY CT600 Filing: Honest Comparison
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.
Company Formation & Corporation Tax Registration
Step-by-step guide to registering for Corporation Tax after forming a limited company. Covers CT41G, UTR numbers, deadlines, and first CT600 filing.
CT600 Filing Agent Authorisation with HMRC
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.