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Plain-English guides to UK Corporation Tax and CT600 filing.

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21 February 2026

Do I Need to File a CT600? When Your Company Must Submit a Tax Return

Find out whether your limited company needs to file a CT600 Corporation Tax return with HMRC. Covers dormant companies, new companies, losses, and exemptions.

CT600corporation taxHMRClimited companyfiling requirements
21 February 2026

Sole Trader vs Limited Company: Full Tax Comparison (2025/26)

Should you incorporate? Tax comparison between sole trader and limited company at every profit level — income tax, NI, dividends.

sole traderlimited companytax comparisoncorporation taxincome taxincorporationct600
21 February 2026

Just Incorporated? Your First CT600 Timeline: Key Dates You Can't Miss

New limited company timeline: when to register for corporation tax, your first accounting period, CT600 deadline, and payment date.

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21 February 2026

Non-UK Company Trading in the UK? When You Need to Pay Corporation Tax

Non-UK company with UK activities? When you must register for corporation tax, file a CT600, and what counts as a permanent establishment.

ct600non-uk companypermanent establishmentcorporation taxhmrcoverseas companyinternational tax
21 February 2026

Working from Home Tax Relief for Limited Companies: What You Can Claim

How to claim work-from-home expenses through your limited company. Flat rate method, actual costs, and allowable expenses.

corporation taxworking from homeallowable expenseslimited companytax relief
21 February 2026

Making Tax Digital for Corporation Tax: What Your Company Needs to Know

HMRC cancelled Making Tax Digital for Corporation Tax in July 2025. Here's what happened, what it means for your company, and what filing changes do affect you now.

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21 February 2026

How to File a Nil CT600 Return for a Dormant Company

Step-by-step guide to filing a nil Corporation Tax return for your dormant limited company. Avoid penalties — even dormant companies must file with HMRC.

CT600dormant companynil returnHMRCcorporation tax
21 February 2026

HMRC Corporation Tax Online Account: How to Set Up and Use It

Step-by-step guide to setting up your HMRC Corporation Tax online account. Register, activate, and manage your company tax — including how to file your CT600.

HMRCcorporation taxonline accountGovernment Gateway
21 February 2026

Corporation Tax for Freelancers: A Complete Guide for Limited Company Contractors

Corporation tax guide for freelancers with a limited company. Covers allowable expenses, IR35, dividends, and filing your CT600.

corporation taxfreelancercontractorlimited companyIR35
21 February 2026

Company Share Buyback: Tax Treatment Guide

How UK company share buybacks are taxed. Covers income vs CGT treatment, capital distribution conditions, and when to use a share buyback for your limited company.

share buybackcapital distributionCGTcorporation taxincome taxlimited companycompany purchase of own shares
21 February 2026

Corporation Tax Record Keeping Requirements

What records your UK company must keep for corporation tax. Covers retention periods, digital records, HMRC inspection powers, and penalties for poor record keeping.

corporation taxrecord keepingHMRCcompliancedigital recordslimited companyct600
21 February 2026

Corporation Tax Penalties & Interest Charges

Understand HMRC corporation tax penalties for late filing and payment, how interest is calculated, and how to appeal. Complete guide for UK company directors.

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