Company Losses: Trading vs Non-Trading on 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.
Plain-English guides to UK Corporation Tax and CT600 filing.
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.
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 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.
Complete guide to allowable limited company expenses for Corporation Tax. Covers office costs, travel, staff, professional fees, and what HMRC disallows.
Full 2026 calendar of Corporation Tax deadlines — CT600 filing dates, payment due dates, penalty dates, and quarterly instalment dates month by month.
How goodwill and intangible assets are treated for Corporation Tax. Covers amortisation, writing-down allowances, rollover relief, and CT600 reporting.
Step-by-step guide to registering for Corporation Tax after forming a limited company. Covers CT41G, UTR numbers, deadlines, and first CT600 filing.
CT600 vs annual accounts: one goes to HMRC, one to Companies House. What each is, when they are due, and how they relate.
Got a CT600 late filing penalty? You may be able to appeal. Step-by-step guide to HMRC penalty appeals, reasonable excuses, and time limits.
File your CT600 without an accountant in 2026. What you need, how to prepare accounts, calculate tax, and submit to HMRC.
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.
Corporation tax for startups. Registration, deadlines, expenses, R&D relief, first CT600 filing, and mistakes to avoid.