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.
Plain-English guides to UK Corporation Tax and CT600 filing.
Understand corporation tax rates for small companies in 2025/2026, including the 19% and 25% thresholds, marginal relief calculation, and associated companies rules.
New limited company? Learn when to register for corporation tax, your first accounting period, filing deadlines, and how to avoid common first-year mistakes.
Overpaid corporation tax? Learn how to claim a refund from HMRC, amend your CT600, and understand timelines for getting your money back.
Step-by-step guide to setting up and using your HMRC Government Gateway account to file your CT600 Corporation Tax Return online.
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.
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.
Step-by-step guide to registering for Corporation Tax after forming a limited company. Covers CT41G, UTR numbers, deadlines, and first CT600 filing.
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 goodwill and intangible assets are treated for Corporation Tax. Covers amortisation, writing-down allowances, rollover relief, and CT600 reporting.
How employer pension contributions reduce your CT600 corporation tax bill. Limits, timing rules, and how to claim the deduction 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.
Complete guide to allowable limited company expenses for Corporation Tax. Covers office costs, travel, staff, professional fees, and what HMRC disallows.