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.
Plain-English guides to UK Corporation Tax and CT600 filing.
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.
What are the penalties for filing your CT600 late? Understand HMRC penalty rates, interest charges, and how to avoid or appeal late filing penalties.
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.
Reduce your corporation tax bill before year end. 12 practical planning tips for UK limited companies — from pension contributions to capital allowances and loss relief.
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction for your limited company.
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.
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.
How is rental income taxed in a limited company? Learn how property income works on your CT600, allowable deductions, and when a property company makes sense.
Complete 2026 guide to corporation tax for small businesses. Covers rates, allowable expenses, filing deadlines, payment dates, and tips to reduce your tax bill legally.
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.
Full 2026 calendar of Corporation Tax deadlines — CT600 filing dates, payment due dates, penalty dates, and quarterly instalment dates month by month.
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.