Corporation Tax Rates 2025/26: Small Company Guide (19% vs 25%)
Complete guide to Corporation Tax rates for 2025/26. How the 19% small profits rate and 25% main rate work, marginal relief explained with examples.
Plain-English guides to UK Corporation Tax and CT600 filing.
Complete guide to Corporation Tax rates for 2025/26. How the 19% small profits rate and 25% main rate work, marginal relief explained with examples.
All the ways to pay your Corporation Tax to HMRC — bank transfer, direct debit, online, and by post. Processing times and payment references explained.
Comprehensive CT600 box-by-box guide for 2025/26. What goes in each box, common mistakes, and worked examples for every section of the Corporation Tax return.
Everything a new limited company director needs to know about filing a company tax return (CT600) with HMRC. From registration to submission, step by step.
When to pay Corporation Tax, how to pay HMRC, payment reference numbers, and the consequences of late payment. Complete guide for limited companies.
Detailed guide to every box in the CT600 income section. What goes where — turnover, trading profits, property income, chargeable gains, and total profits.
Guide to filing your Companies House confirmation statement — what it is, when it's due, what information you need, and the difference from annual accounts.
How to file dormant company accounts with Companies House and a nil CT600 with HMRC. Step-by-step guide with deadlines and requirements.
Complete guide to HMRC penalties for Corporation Tax — late filing (£100 to £1,500+), late payment interest, and inaccuracy penalties. How to avoid them.
How CIS deductions work for limited companies, claiming CIS repayments on your CT600, and the interaction between CIS and Corporation Tax.
Guide to claiming creative industry tax reliefs on your CT600 — film, TV, video games, animation, theatre, orchestra, and museums.
Complete guide to claiming trading loss relief on your CT600 — carry back, carry forward, group relief, and terminal loss relief explained with examples.