UK Company Tax Return: The Complete Beginner's Guide (2025)
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.
Plain-English guides to UK Corporation Tax and CT600 filing.
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.
The small profits rate, marginal relief band, and how to check which rate applies to your company. Updated for the 2025/26 tax year.
When to pay Corporation Tax, how to pay HMRC, payment reference numbers, and the consequences of late payment. Complete guide for limited companies.
Understanding the CT600 tax calculation boxes — Corporation Tax rates, marginal relief, tax payable, and payments on account. Every box explained.
Detailed guide to every box in the CT600 income section. What goes where — turnover, trading profits, property income, chargeable gains, and total profits.
How employer NI contributions affect your Corporation Tax bill. What's deductible, Employment Allowance, and reporting on your CT600.
How to file dormant company accounts with Companies House and a nil CT600 with HMRC. Step-by-step guide with deadlines and requirements.
What happens to your Corporation Tax obligations when closing a limited company. Final CT600 filing, strike-off timing, and common mistakes to avoid.
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.
How the Patent Box regime lets UK companies pay only 10% Corporation Tax on profits from patented inventions. Eligibility, calculation, and CT600 reporting.