Optimal Director Salary 2025/26 Tax Year
Find the most tax-efficient director salary for 2025/26. We explain the NIC thresholds, employer costs, and how to save thousands through your limited company.
Plain-English guides to UK Corporation Tax and CT600 filing.
Find the most tax-efficient director salary for 2025/26. We explain the NIC thresholds, employer costs, and how to save thousands through your limited company.
Buy an electric car through your company and claim 100% first-year allowance. Learn about BIK rates, capital allowances, and CT savings for EVs in 2025/26.
What are the penalties for filing your CT600 late? Understand HMRC penalty rates, interest charges, and how to avoid or appeal late filing penalties.
Should you pay an accountant or file your CT600 yourself? An honest comparison of costs, time, risks, and when each option makes sense for UK limited companies.
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.
How does corporation tax work for investment companies? Guide to holding investments through a limited company — dividends, capital gains, property, and filing your CT600.
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.
Compare filing your CT600 through HMRC online vs commercial software. Learn the pros, cons, costs, and which option saves you time and money in 2026.
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.
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.
Trading losses, non-trading deficits, capital losses — learn the different types of company loss, how each is relieved, and where they go on your CT600.
How does marginal relief work for UK corporation tax? Plain-English explanation of the 19%-25% band, the formula, worked examples, and how to claim on your CT600.