Corporation Tax Marginal Relief Explained
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.
Plain-English guides to UK Corporation Tax and CT600 filing.
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 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.
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 corporation tax work for investment companies? Guide to holding investments through a limited company — dividends, capital gains, property, and filing your CT600.
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.
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
Complete guide to allowable limited company expenses for Corporation Tax. Covers office costs, travel, staff, professional fees, and what HMRC disallows.
How goodwill and intangible assets are treated for Corporation Tax. Covers the acquisition date rules, writing-down allowances, rollover relief, and CT600 reporting.
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.
Reduce your corporation tax bill before year end. 12 practical planning tips for UK limited companies — from pension contributions to capital allowances and loss relief.
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.
CT600 vs annual accounts: one goes to HMRC, one to Companies House. What each is, when they are due, and how they relate.