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

71 results for “NI”Clear search
21 February 2026

How Are Dividends Taxed for Corporation Tax? A Complete Guide

How dividends interact with Corporation Tax — paying dividends, receiving dividends, the dividend exemption, franked investment income, and CT600 reporting for UK companies.

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21 February 2026

Corporation Tax Deadlines 2026: When You Need to File and Pay

All corporation tax deadlines for 2026 — CT600 filing dates, payment due dates, and penalties for late filing. Key dates for UK limited companies.

corporation-taxdeadlines2026ct600penaltieshmrcfiling
21 February 2026

Small Company Corporation Tax Rates 2025/2026: Complete Guide

Understand corporation tax rates for small companies in 2025/2026, including the 19% and 25% thresholds, marginal relief calculation, and associated companies rules.

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21 February 2026

First Year Corporation Tax: A Complete Guide for New Companies

New limited company? Learn when to register for corporation tax, your first accounting period, filing deadlines, and how to avoid common first-year mistakes.

first year corporation taxnew companyCT600company registrationHMRC
21 February 2026

CT600 Nil Return: How to File When Your Company Has No Trading Activity

Learn how and when to file a CT600 nil return for a dormant or non-trading company, including deadlines, penalties, and step-by-step guidance.

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21 February 2026

Corporation Tax Year-End Planning: 12 Tips

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.

corporation taxyear-end planningtax planninglimited companyallowable expensescapital allowancespension contributions
21 February 2026

Optimal Director Salary 2025/26 Tax Year

Find the most tax-efficient director salary for 2025/26. We explain the NIC thresholds, employer costs, and how to save thousands through your limited company.

director salaryoptimal salarycorporation taxnational insurancedividendslimited companytax efficiency2025-26
21 February 2026

Corporation Tax on Bank Interest: How It Works

How is bank interest taxed for UK limited companies? Learn the CT600 treatment, reporting requirements, and how to reduce your corporation tax on savings interest.

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21 February 2026

Disallowable Expenses for Corporation Tax (Full List)

Which expenses can't you deduct on your CT600? Complete guide to disallowable expenses for corporation tax — entertaining, fines, personal costs, and more.

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21 February 2026

Accountant vs DIY CT600 Filing: Honest Comparison

Should you pay an accountant or file your CT600 yourself? An honest comparison of costs, time, risks, and when each option makes sense for UK limited companies.

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21 February 2026

Corporation Tax on Overseas Income: Guide

How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.

corporation taxoverseas incomeforeign incomedouble taxation reliefCT600UK companyinternational tax
21 February 2026

R&D Tax Credits for SMEs: Complete Guide to Claiming

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.

R&D tax creditsresearch and developmentSMEcorporation taxCT600tax reliefHMRCinnovation
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