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

2 results for “employment allowance”Clear search
23 February 2026

Employer National Insurance & Corporation Tax: What You Can Deduct

How employer NI contributions affect your Corporation Tax bill. What's deductible, Employment Allowance, and reporting on your CT600.

ct600national-insuranceemployercorporation-taxpaye
21 February 2026

Employer NIC: Corporation Tax Deduction Guide

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.

employer nicnational insurancecorporation taxallowable expensesemployment allowancect600payroll