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

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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

Small Company Corporation Tax Rates 2025/2026: Complete Guide

Understand corporation tax rates for small companies in 2025/2026, including the 19% and 25% thresholds, marginal relief calculation, and associated companies rules.

corporation tax ratessmall company2025/2026marginal reliefCT600
21 February 2026

First Year Corporation Tax: A Complete Guide for New Companies

New limited company? Learn when to register for corporation tax, your first accounting period, filing deadlines, and how to avoid common first-year mistakes.

first year corporation taxnew companyCT600company registrationHMRC
21 February 2026

Corporation Tax Refund: How to Get Money Back If You Overpaid HMRC

Overpaid corporation tax? Learn how to claim a refund from HMRC, amend your CT600, and understand timelines for getting your money back.

corporation taxrefundoverpaymentHMRCCT600
21 February 2026

How to Use HMRC Government Gateway to File Your CT600

Step-by-step guide to setting up and using your HMRC Government Gateway account to file your CT600 Corporation Tax Return online.

ct600hmrcgovernment-gatewaycorporation-taxfiling
21 February 2026

Corporation Tax on Goodwill & Intangible Assets

How goodwill and intangible assets are treated for Corporation Tax. Covers amortisation, writing-down allowances, rollover relief, and CT600 reporting.

corporation-taxintangible-assetsgoodwillct600capital-allowances
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

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.

pension contributionscorporation taxct600employer pensiontax relieflimited 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.

corporation taxbank interestct600loan relationshipsnon-trading incomehmrclimited company
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

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.

flat rate vatvat schemecorporation taxct600vat surpluslimited companyhmrc
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