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.
How IR35 and off-payroll working rules impact your limited company CT600. Inside vs outside IR35, deemed payments, and tax implications explained.
Calculate your CT600 filing deadline and Corporation Tax payment deadline. Different deadlines explained with examples for various accounting periods.
All the ways to pay your Corporation Tax to HMRC — bank transfer, direct debit, online, and by post. Processing times and payment references explained.
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.
How CIS deductions work for limited companies, how to reclaim CIS through payroll and HMRC's repayment service, and how Corporation Tax is calculated on construction profits.
Complete guide to HMRC Business Tax Account for limited companies. Learn how to register, access your corporation tax records, check deadlines, view payments, and manage your CT600 obligations online.
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.
Overpaid corporation tax? Learn how to claim a refund from HMRC, how long it takes, and what to do if your refund is delayed.
Step-by-step guide to paying your corporation tax bill. Covers all payment methods, deadlines, payment references, and what happens if you pay late.
When is your CT600 due? Filing deadlines, payment deadlines, and how they differ from Companies House deadlines. Avoid late penalties.