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

109 results for “how to”Clear search
23 February 2026

Capital Allowances on Your CT600 — AIA, WDA, and Full Expensing Explained

How to claim capital allowances on your CT600 for equipment, vehicles, and machinery. Covers AIA, writing down allowances, full expensing, and which CT600 boxes to use.

capital-allowancesct600aiacorporation-taxtax-relief
23 February 2026

CT600 Penalties for Late Filing — What Happens If You Miss the Deadline

HMRC charges escalating penalties for late CT600 filing, starting at £100. Here's exactly what happens, how to avoid penalties, and what to do if you've already missed the deadline.

ct600penaltieslate-filinghmrcdeadlines
23 February 2026

CT600 Marginal Relief Explained — How to Calculate Corporation Tax 2024-25

Marginal relief reduces corporation tax for companies with profits between £50,000 and £250,000. Learn how it works, how to calculate it, and how it appears on your CT600.

ct600marginal-reliefcorporation-taxtax-calculation2024-25
23 February 2026

Dormant Company CT600 — How to File a Nil Return

Your dormant company still needs to file a CT600 with HMRC. Here's how to file a nil return quickly and avoid penalties — even if your company did nothing all year.

ct600dormant-companynil-returncorporation-taxguide
23 February 2026

CT600 Filing for First-Time Directors — Complete Beginner Guide

New company director? This beginner-friendly guide explains CT600 corporation tax returns: what they are, when to file, what you need, and how to do it yourself.

ct600beginnersdirectorscorporation-taxguide
23 February 2026

How to File CT600 Online After HMRC Free Service Closes

Step-by-step guide to filing your CT600 corporation tax return online using commercial software after HMRC discontinues its free filing service in March 2026.

ct600hmrcfilingguidecorporation-tax
23 February 2026

How to File a CT600 for a Dormant Company (Step-by-Step)

Complete guide to filing a dormant company CT600. Even if your company did nothing, you still need to file. Here's exactly how.

ct600dormant-companyhmrcguide
23 February 2026

What Happens If You Miss Your CT600 Filing Deadline?

Late CT600 filing penalties explained: £100 at 1 day late, £200 at 3 months, plus interest and tax-geared penalties. How to avoid them.

ct600penaltiesdeadlinehmrc
23 February 2026

What Is iXBRL and Why Does Your CT600 Need It?

Plain English explanation of iXBRL — the tagged format HMRC requires for CT600 accounts and tax computations. What it is, why it matters, and how to create it.

ixbrlct600hmrcaccounts
23 February 2026

HMRC Government Gateway for Corporation Tax: Setup & Navigation Guide

Step-by-step guide to setting up and using HMRC Government Gateway for Corporation Tax. How to register, enrol for CT, view your account, and manage your tax.

hmrcgovernment-gatewaycorporation-taxguide
23 February 2026

R&D Tax Credits for Small Companies: Save Up to 27% on Innovation Costs

How SME R&D tax relief works for small companies. Qualifying activities, how to calculate the benefit, and reporting on your CT600.

ct600r-and-dtax-creditscorporation-taxinnovation
23 February 2026

HMRC Free CT600 Filing Service Closing March 2026: What You Need to Do

HMRC is closing its free Corporation Tax filing service on 31 March 2026. What this means for your company and how to prepare.

hmrcct600deadlinefree-filing2026
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