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

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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.

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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.

corporation taxdisallowable expensesct600allowable expenseshmrctax deductions
21 February 2026

Overdrawn Director's Loan Account & S455 Tax Explained

Owe money to your company? Learn how an overdrawn director's loan account triggers S455 tax on your CT600, how much you'll pay, and how to get it back.

directors loans455corporation taxct600overdrawn loanclose companyhmrc
21 February 2026

Corporation Tax Marginal Relief Explained

How does marginal relief work for UK corporation tax? Plain-English explanation of the 19%-25% band, the formula, worked examples, and how to claim on your CT600.

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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

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

Flat Rate VAT Scheme & Corporation Tax

How the Flat Rate VAT Scheme affects your corporation tax. Learn about the VAT surplus, how to report it on your CT600, and whether the scheme still saves money.

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21 February 2026

Corporation Tax Relief on Charity Donations

How to claim corporation tax relief on charitable donations. Covers qualifying payments, Gift Aid, non-cash gifts, and how to report donations on your CT600.

charity donationscorporation tax reliefct600gift aidqualifying donationslimited companyhmrc
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

Close Company Rules & Corporation Tax Explained

Is your limited company a close company? Learn what it means for corporation tax, S455 tax on loans, and how it affects your CT600 filing.

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21 February 2026

Pension Contributions & Corporation Tax Relief

How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.

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21 February 2026

Company Tax Return (CT600) vs Annual Accounts: What's the Difference?

CT600 vs annual accounts: one goes to HMRC, one to Companies House. What each is, when they are due, and how they relate.

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