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

187 results for “corporation tax”Clear search
22 February 2026

First Year Corporation Tax: What New Limited Companies Need to Know

Just incorporated? Here's your complete guide to corporation tax in your first year — registration, deadlines, what to file, and how to pay.

corporation taxnew companyfirst CT600limited companyHMRC registration
22 February 2026

How to Pay Corporation Tax: Complete HMRC Payment Guide 2025/26

Step-by-step guide to paying your corporation tax bill. Covers all payment methods, deadlines, payment references, and what happens if you pay late.

corporation taxHMRC paymentpayment referenceCT600tax deadline
22 February 2026

How to Amend a CT600 Tax Return: Correcting Mistakes After Filing

Made an error on your CT600? Learn how to amend your corporation tax return within the 12-month deadline, what changes HMRC allows, and the step-by-step process.

CT600HMRCamendmentscorporation taxtax return corrections
22 February 2026

HMRC Free Filing Is Ending: What to Use Instead

HMRC's free CT600 filing service closes March 2026. Step-by-step guide to choosing a replacement and filing your Corporation Tax return.

hmrcct600free-filingreplacement2026
21 February 2026

CT600 Deadline: When to File Your Corporation Tax Return (and When to Pay)

When is your CT600 due? Filing deadlines, payment deadlines, and how they differ from Companies House deadlines. Avoid late penalties.

21 February 2026

Corporation Tax Losses: How to Carry Forward and Offset Against Future Profits

How to carry forward trading losses on your CT600 to reduce future corporation tax bills. Box references, time limits, and practical examples.

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

VAT Registration and Corporation Tax: How They Interact

Learn how VAT registration affects your Corporation Tax return, including input tax recovery, flat rate scheme profits, and what goes on your CT600.

VATcorporation taxCT600flat rate schemeHMRClimited company
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

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
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