Dividend vs Salary: The Most Tax-Efficient Split for 2025/26
How much salary and dividends should you take? We calculate the optimal split for UK limited company directors in 2025/26, including the impact on corporation tax.
Plain-English guides to UK Corporation Tax and CT600 filing.
How much salary and dividends should you take? We calculate the optimal split for UK limited company directors in 2025/26, including the impact on corporation tax.
Just incorporated? Here's your complete guide to corporation tax in your first year — registration, deadlines, what to file, and how to pay.
Step-by-step guide to paying your corporation tax bill. Covers all payment methods, deadlines, payment references, and what happens if you pay late.
Made an error on your CT600? Learn how to amend your corporation tax return within the 12-month deadline, what changes HMRC allows, and the step-by-step process.
HMRC's free CT600 filing service closes March 2026. Step-by-step guide to choosing a replacement and filing your Corporation Tax return.
When is your CT600 due? Filing deadlines, payment deadlines, and how they differ from Companies House deadlines. Avoid late penalties.
How to carry forward trading losses on your CT600 to reduce future corporation tax bills. Box references, time limits, and practical examples.
Find out if your dormant company must file a CT600 with HMRC. When you're exempt, when you must file, and how to submit a nil return.
Learn how VAT registration affects your Corporation Tax return, including input tax recovery, flat rate scheme profits, and what goes on your CT600.
Find out if your company must pay Corporation Tax in quarterly instalments (QIPs), including thresholds, payment dates, and calculation.
How dividends interact with Corporation Tax — paying dividends, receiving dividends, the dividend exemption, franked investment income, and CT600 reporting for UK companies.
How to claim capital allowances on your CT600 — AIA, writing down allowances, full expensing, first-year allowances, and which assets qualify for Corporation Tax relief.