Pension Contributions & Corporation Tax Relief
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
Plain-English guides to UK Corporation Tax and CT600 filing.
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.
Step-by-step guide to registering for Corporation Tax after forming a limited company. Covers CT41G, UTR numbers, deadlines, and first CT600 filing.
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.
How to claim corporation tax relief on charitable donations. Covers qualifying payments, Gift Aid, non-cash gifts, and how to report donations on your CT600.
How goodwill and intangible assets are treated for Corporation Tax. Covers the acquisition date rules, writing-down allowances, rollover relief, and CT600 reporting.
How does corporation tax work for investment companies? Guide to holding investments through a limited company — dividends, capital gains, property, and filing your CT600.
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.
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.
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 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.
What are the penalties for filing your CT600 late? Understand HMRC penalty rates, interest charges, and how to avoid or appeal late filing penalties.