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

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21 February 2026

Corporation Tax Quarterly Instalment Payments: Who Needs to Pay and When

Find out if your company must pay Corporation Tax in quarterly instalments (QIPs), including thresholds, payment dates, and calculation.

corporation taxquarterly instalmentsQIPsHMRClarge companypayment
21 February 2026

R&D Tax Relief for SMEs: How the Merged Scheme Works and How to Claim on Your CT600

Understand the merged R&D tax relief scheme for SMEs from April 2024, qualifying expenditure, enhanced rates, and which CT600 boxes to complete.

R&Dtax reliefCT600SMEHMRCcorporation tax
21 February 2026

HMRC Rejected Your CT600? Common Errors and How to Fix Them

CT600 rejected by HMRC? Here are the most common rejection reasons — BVR errors, XML failures, mismatched data — and step-by-step instructions to fix and resubmit.

ct600hmrcrejectederrorsbvrxml validationcorporation taxfilingresubmit
21 February 2026

iXBRL Tagging for Company Accounts and CT600: What You Need to Know

How iXBRL tagging works for CT600 filing — what gets tagged, HMRC requirements, common tagging errors, and how to generate iXBRL accounts without specialist software.

ixbrlinline xbrlct600company accountstagginghmrccorporation taxfiling
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

Corporation Tax Refund: How to Get Money Back If You Overpaid HMRC

Overpaid corporation tax? Learn how to claim a refund from HMRC, amend your CT600, and understand timelines for getting your money back.

corporation taxrefundoverpaymentHMRCCT600
21 February 2026

How to Use HMRC Government Gateway to File Your CT600

Step-by-step guide to setting up and using your HMRC Government Gateway account to file your CT600 Corporation Tax Return online.

ct600hmrcgovernment-gatewaycorporation-taxfiling
21 February 2026

CT600 Filing Agent Authorisation with HMRC

How to authorise an agent to file your CT600. Step-by-step guide to HMRC agent authorisation for corporation tax — online, by post, and what to do if things go wrong.

ct600hmrcagent authorisationcorporation taxfiling agentaccountantgovernment gateway
21 February 2026

Limited Company Expenses You Can Claim

Complete guide to allowable limited company expenses for Corporation Tax. Covers office costs, travel, staff, professional fees, and what HMRC disallows.

corporation-taxexpenseslimited-companyallowable-expensesct600
21 February 2026

HMRC Corporation Tax Refund: How Long?

How long does an HMRC corporation tax refund take? Typical timescales, what causes delays, how to chase a late repayment, and tips to get your refund faster.

corporation taxHMRCrefundrepaymentCT600overpaymentprocessing time
21 February 2026

HMRC CT600 Online vs Software: Which Is Better?

Compare filing your CT600 through HMRC online vs commercial software. Learn the pros, cons, costs, and which option saves you time and money in 2026.

ct600hmrcfiling softwarecorporation taxonline filingtaxpipelimited company
21 February 2026

HMRC Penalties for Late Corporation Tax Filing

What are the penalties for filing your CT600 late? Understand HMRC penalty rates, interest charges, and how to avoid or appeal late filing penalties.

hmrc penaltieslate filingcorporation taxct600interest chargesappeallimited company
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