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

2 results for “deemed payment”Clear search
23 February 2026

IR35 & Off-Payroll Rules: How They Affect Your Corporation Tax

How IR35 and off-payroll working rules impact your limited company CT600. Inside vs outside IR35, deemed payments, and tax implications explained.

ct600ir35corporation-taxcontractors
19 February 2026

Corporation Tax for Contractors: IR35 and Your CT600

How IR35 affects your Corporation Tax return. Inside vs outside IR35, deemed payments, and guidance for contractor companies.

CT600IR35contractorscorporation taxoff-payroll workingdeemed payment