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

88 results for “Guide”Clear search
23 February 2026

Filing Your First CT600: A Step-by-Step Guide for New Companies

Just incorporated a UK limited company? Here's everything you need to know about filing your first CT600 Corporation Tax return — from registering with HMRC to submitting your return.

CT600new companyfirst returncorporation taxHMRCguidelimited company
23 February 2026

HMRC Business Tax Account: How to Access and Manage Your Corporation Tax Online

Complete guide to HMRC Business Tax Account for limited companies. Learn how to register, access your corporation tax records, check deadlines, view payments, and manage your CT600 obligations online.

HMRCBusiness Tax Accountcorporation taxGovernment GatewayCT600online serviceslimited company
23 February 2026

Filing a CT600 for a Short Accounting Period: Complete Guide

Need to file a CT600 for a period shorter than 12 months? Learn when short periods happen, how tax is calculated, financial year splits, and how to avoid HMRC rejection errors.

CT600short accounting periodcorporation taxfinancial year splitHMRCnew companyyear-end change
23 February 2026

Micro-Entity Accounts: What They Are and How to File with Your CT600

Complete guide to micro-entity accounts for UK limited companies. Learn the qualifying thresholds, what to include, FRS 105 requirements, and how they work with your CT600 filing.

micro-entityaccountsCT600FRS 105Companies HouseiXBRLlimited companyannual accounts
23 February 2026

Corporation Tax Loss Relief: How to Claim on Your CT600

Complete guide to corporation tax loss relief. Learn how to carry forward trading losses, carry back to previous years, claim group relief, and fill in CT600A correctly.

corporation taxloss reliefCT600CT600Atrading lossescarry forwardcarry backtax planning
22 February 2026

Research & Development (R&D) Tax Credits on CT600: SME Guide 2026

Complete guide to claiming R&D tax credits on your CT600. Covers the merged R&D scheme, qualifying expenditure, CT600L supplementary page, HMRC compliance checks, and cash credits vs tax reduction.

ct600R&D tax creditsresearch and developmentCT600Lcorporation tax
22 February 2026

Capital Allowances on CT600: Claiming for Equipment, Vehicles & Computers

Complete guide to claiming capital allowances on your CT600. Covers Annual Investment Allowance (AIA), writing down allowances, first-year allowances, full expensing, and which CT600 boxes to fill in.

ct600capital allowancesAIAequipmentcorporation tax
22 February 2026

CT600 for Amazon/eBay Sellers: E-commerce Corporation Tax Guide 2026

Complete guide to filing CT600 for Amazon, eBay, and e-commerce sellers operating through a limited company. Covers stock valuation, platform fees, VAT interaction, international sales, FBA considerations, and step-by-step filing instructions.

e-commerceAmazoneBayCT600corporation taxstock valuationonline sellersFBA
22 February 2026

CT600 for Property Companies: Landlord Corporation Tax Guide 2026

Complete guide to filing CT600 for property investment companies. Covers rental income reporting, mortgage interest deductions, capital allowances on furnishings, property disposal gains, and step-by-step filing instructions for buy-to-let landlords.

property companybuy-to-letlandlordCT600corporation taxrental incomemortgage interestcapital allowances
22 February 2026

CT600 for Contractors and Freelancers: Complete Tax Filing Guide 2026

Complete guide to filing your CT600 as a contractor or freelancer operating through a PSC. Covers IR35 implications, dividend vs salary tax efficiency, expense claims, and step-by-step filing instructions.

contractorsfreelancersIR35CT600PSCcorporation taxdividendstax filing
22 February 2026

Filing CT600 Without an Accountant: Is It Safe? A Step-by-Step Guide

Can you safely file your CT600 without an accountant? Yes for simple companies. When DIY filing is safe, when to get help, and how to do it step by step.

ct600diy filingno accountantcorporation taxstep by step
22 February 2026

CT600 Box-by-Box Guide: Which Boxes Do You Actually Need to Fill In?

A plain English guide to the CT600 boxes that matter for small companies. Learn which boxes to fill in, which to skip, and how to avoid common mistakes.

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