Plain-English guides to UK Corporation Tax and CT600 filing.
Late CT600 filing penalties explained: from 1 April 2026, £200 on day one and £400 at 3 months — doubled from previous rates. Plus 10% tax-geared penalties and 7.75% late payment interest. How to minimise the damage.
When to pay Corporation Tax, how to pay HMRC, payment reference numbers, and the consequences of late payment. Complete guide for limited companies.
Complete guide to HMRC penalties for Corporation Tax — late filing (from £100 fixed, rising to £200 for deadlines from April 2026, plus up to 20% of unpaid tax), late payment interest, and inaccuracy penalties. How to avoid them.
Missed your CT600 deadline? Learn the exact HMRC penalty structure — £200 initial then 10% and a further 10% for filing dates from April 2026 — how late payment interest works at 7.75%, and the steps to fix it fast. Plus how to appeal.
HMRC charges interest on late corporation tax at base rate + 4% — currently 7.75%. Learn current rates, how interest is calculated, and how to avoid it.
Understand HMRC corporation tax penalties for late filing and payment, how interest is calculated, and how to appeal. Complete guide for UK company directors.