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

109 results for “how to”Clear search
23 February 2026

Annual Investment Allowance (AIA): Claim £1M Tax Relief on Your CT600

How to claim Annual Investment Allowance on your CT600. £1 million limit, qualifying assets, how to calculate, and common mistakes.

ct600capital-allowancesaiatax-relief
23 February 2026

What Is a UTR Number? How to Find Yours for CT600 Filing

Your Unique Taxpayer Reference (UTR) explained — what it is, where to find it, how it differs from your company number, and why you need it for CT600 filing.

utrhmrcct600getting-started
23 February 2026

HMRC Enquiry Into Your Corporation Tax Return: What to Expect

What happens if HMRC opens an enquiry into your CT600. Your rights, the process, time limits, and how to respond.

ct600hmrcenquirycorporation-taxcompliance
23 February 2026

How to Pay Corporation Tax: Every Payment Method Explained

All the ways to pay your Corporation Tax to HMRC — bank transfer, direct debit, online, and by post. Processing times and payment references explained.

corporation-taxhmrcpaymentguide
23 February 2026

Small Company Corporation Tax Rate 2025/26: Everything You Need to Know

The small profits rate, marginal relief band, and how to check which rate applies to your company. Updated for the 2025/26 tax year.

corporation-taxsmall-businesstax-rates2025-26
23 February 2026

Corporation Tax Payment: Deadlines, Methods & What Happens If You're Late

When to pay Corporation Tax, how to pay HMRC, payment reference numbers, and the consequences of late payment. Complete guide for limited companies.

corporation-taxpaymentdeadlineshmrchow-to
23 February 2026

Confirmation Statement (Annual Return): What It Is & How to File

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.

companies-houseconfirmation-statementannual-returncompliance
23 February 2026

Dormant Company Accounts & CT600: Filing Guide for Companies That Aren't Trading

How to file dormant company accounts with Companies House and a nil CT600 with HMRC. Step-by-step guide with deadlines and requirements.

ct600dormantcompanies-housecorporation-tax
23 February 2026

HMRC Penalties for Corporation Tax: Late Filing, Late Payment & Errors

Complete guide to HMRC penalties for Corporation Tax — late filing (£100 to £1,500+), late payment interest, and inaccuracy penalties. How to avoid them.

ct600hmrcpenaltiescorporation-tax
23 February 2026

Trading Losses & Corporation Tax: How to Claim Relief on Your CT600

Complete guide to claiming trading loss relief on your CT600 — carry back, carry forward, group relief, and terminal loss relief explained with examples.

ct600lossescorporation-taxtax-relief
23 February 2026

Dormant Company CT600: The 15-Minute Nil Return Guide (2026)

Got a dormant company? You still need to file a CT600. This 2026 guide shows you how to file a nil return in 15 minutes — even without HMRC's free service.

dormant companyCT600nil returncorporation taxHMRC2026
23 February 2026

CT600 Late Filing Penalties: How Much They Cost and How to Avoid Them

Miss your CT600 deadline and HMRC charges escalating penalties from £100 to 10% of unpaid tax. Learn the exact penalty structure, appeal options, and how to file on time.

CT600penaltieslate filingHMRCcorporation taxdeadlinescompliance
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