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

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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

How Are Dividends Taxed for Corporation Tax? A Complete Guide

How dividends interact with Corporation Tax — paying dividends, receiving dividends, the dividend exemption, franked investment income, and CT600 reporting for UK companies.

dividendscorporation taxct600franked investment incomedividend exemptionlimited companytax
21 February 2026

Capital Allowances and Corporation Tax: How to Claim Tax Relief on Business Assets

How to claim capital allowances on your CT600 — AIA, writing down allowances, full expensing, first-year allowances, and which assets qualify for Corporation Tax relief.

capital allowancescorporation taxaiawriting down allowancefull expensingct600tax reliefbusiness assets
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

Do I Need an Accountant for Corporation Tax? When DIY Makes Sense

Find out whether you need an accountant for corporation tax or can file your CT600 yourself. Honest guide for UK limited company directors.

corporation-taxaccountantct600diylimited-companymicro-entity
21 February 2026

The Cheapest Way to File Your CT600 in the UK (2026)

Compare every option for filing your CT600 — from accountants to DIY software — ranked by cost. Find the cheapest way to file your company tax return.

ct600corporation-taxcost-comparisonfilinguk2026
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