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

2 results for “payroll”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
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