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.
Plain-English guides to UK Corporation Tax and CT600 filing.
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.
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.
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.
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.
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.
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
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.
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.
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.
Is employer NIC an allowable deduction for corporation tax? Yes. Learn how employer National Insurance works, current rates, the Employment Allowance, and how to claim on your CT600.
Got a CT600 late filing penalty? You may be able to appeal. Step-by-step guide to HMRC penalty appeals, reasonable excuses, and time limits.
File your CT600 without an accountant in 2026. What you need, how to prepare accounts, calculate tax, and submit to HMRC.