Close Company Rules & Corporation Tax Explained
Is your limited company a close company? Learn what it means for corporation tax, S455 tax on loans, and how it affects your CT600 filing.
Plain-English guides to UK Corporation Tax and CT600 filing.
Is your limited company a close company? Learn what it means for corporation tax, S455 tax on loans, and how it affects your CT600 filing.
What are the penalties for filing your CT600 late? Understand HMRC penalty rates, interest charges, and how to avoid or appeal late filing penalties.
Should you hold buy-to-let property in a limited company? Complete guide to corporation tax on rental income, mortgage interest relief, and when a company structure makes sense.
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.
Complete history of UK corporation tax rates from 1965 to 2026. See how rates have changed, key reforms, and what current rates mean for your limited company.
Find the most tax-efficient director salary for 2025/26. We explain the NIC thresholds, employer costs, and how to save thousands through your limited company.
Which expenses can't you deduct on your CT600? Complete guide to disallowable expenses for corporation tax — entertaining, fines, personal costs, and more.
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.
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.
Full 2026 calendar of Corporation Tax deadlines — CT600 filing dates, payment due dates, penalty dates, and quarterly instalment dates month by month.
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.