Close Company Rules & Corporation Tax Explained
Is your limited company a close company? Learn what it means for corporation tax, S455 tax on loans, and how it affects your CT600 filing.
Plain-English guides to UK Corporation Tax and CT600 filing.
Is your limited company a close company? Learn what it means for corporation tax, S455 tax on loans, and how it affects your CT600 filing.
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.
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.
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.
Should you hold buy-to-let property in a limited company? Complete guide to corporation tax on rental income, mortgage interest relief, and when a company structure makes sense.
Step-by-step guide to registering for Corporation Tax after forming a limited company. Covers CT41G, UTR numbers, deadlines, and first CT600 filing.
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.
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.
Full 2026 calendar of Corporation Tax deadlines — CT600 filing dates, payment due dates, penalty dates, and quarterly instalment dates month by month.
How goodwill and intangible assets are treated for Corporation Tax. Covers the acquisition date rules, writing-down allowances, rollover relief, and CT600 reporting.
How does corporation tax work for investment companies? Guide to holding investments through a limited company — dividends, capital gains, property, and filing 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.