Corporation Tax on Goodwill & Intangible Assets
How goodwill and intangible assets are treated for Corporation Tax. Covers the acquisition date rules, writing-down allowances, rollover relief, and CT600 reporting.
Plain-English guides to UK Corporation Tax and CT600 filing.
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.
Owe money to your company? Learn how an overdrawn director's loan account triggers S455 tax on your CT600, how much you'll pay, and how to get it back.
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.
What are the penalties for filing your CT600 late? Understand HMRC penalty rates, interest charges, and how to avoid or appeal late filing penalties.
Complete guide to allowable limited company expenses for Corporation Tax. Covers office costs, travel, staff, professional fees, and what HMRC disallows.
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.
How UK companies pay corporation tax on crypto. Buying, selling, mining, staking, DeFi, and NFTs — what goes on your CT600.