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

21 February 2026

Buy-to-Let Through a Company: Tax Guide

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.

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21 February 2026

Optimal Director Salary 2025/26 Tax Year

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.

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21 February 2026

Flat Rate VAT Scheme & Corporation Tax

How the Flat Rate VAT Scheme affects your corporation tax. Learn about the VAT surplus, how to report it on your CT600, and whether the scheme still saves money.

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21 February 2026

Corporation Tax Relief on Charity Donations

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.

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21 February 2026

Corporation Tax on Bank Interest: How It Works

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.

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21 February 2026

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.

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21 February 2026

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.

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21 February 2026

Overdrawn Director's Loan Account & S455 Tax Explained

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.

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21 February 2026

Disallowable Expenses for Corporation Tax (Full List)

Which expenses can't you deduct on your CT600? Complete guide to disallowable expenses for corporation tax — entertaining, fines, personal costs, and more.

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21 February 2026

Company Tax Return (CT600) vs Annual Accounts: What's the Difference?

CT600 vs annual accounts: one goes to HMRC, one to Companies House. What each is, when they are due, and how they relate.

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21 February 2026

How to Appeal a CT600 Late Filing Penalty from HMRC

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.

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21 February 2026

How to File Your CT600 Yourself in 2026 (Complete DIY Guide)

File your CT600 without an accountant in 2026. What you need, how to prepare accounts, calculate tax, and submit to HMRC.

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