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

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21 February 2026

Dormant Company Corporation Tax: Do You Need to File a CT600?

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.

21 February 2026

What Happens If Your Accounting Period Is Longer Than 12 Months?

HMRC splits accounting periods over 12 months into two, requiring two CT600 returns. Learn how to calculate tax for each period.

accounting periodCT600corporation taxHMRCyear endnew company
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

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

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

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.

ct600nil-returndormant-companycorporation-taxhmrc
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

Company Formation & Corporation Tax Registration

Step-by-step guide to registering for Corporation Tax after forming a limited company. Covers CT41G, UTR numbers, deadlines, and first CT600 filing.

corporation-taxcompany-formationregistrationct600hmrcnew-company
21 February 2026

UK Corporation Tax Rates: Complete History

Complete history of UK corporation tax rates from 1965 to 2026. See how rates have changed, key reforms, and what current rates mean for your limited company.

corporation taxtax ratesuk tax historyct600limited companyhmrcmarginal relief
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

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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