Corporation Tax on Overseas Income: Guide
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.
Plain-English guides to UK Corporation Tax and CT600 filing.
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.
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.
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.
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.
Which expenses can't you deduct on your CT600? Complete guide to disallowable expenses for corporation tax — entertaining, fines, personal costs, and more.
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 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.
How long does an HMRC corporation tax refund take? Typical timescales, what causes delays, how to chase a late repayment, and tips to get your refund faster.
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.
What are the penalties for filing your CT600 late? Understand HMRC penalty rates, interest charges, and how to avoid or appeal late filing penalties.
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.