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

4 results for “repayment”Clear search
23 February 2026

Construction Industry Scheme (CIS) & Corporation Tax: CT600 Guide

How CIS deductions work for limited companies, claiming CIS repayments on your CT600, and the interaction between CIS and Corporation Tax.

ct600cisconstructioncorporation-tax
21 February 2026

Director's Loan Account and Corporation Tax: What You Need to Know

Understand how a director's loan account affects your corporation tax, including the S455 charge at 33.75%, repayment rules, and CT600 reporting.

directors loan accountS455 taxcorporation taxDLACT600
21 February 2026

HMRC Corporation Tax Refund: How Long?

How long does an HMRC corporation tax refund take? Typical timescales, what causes delays, how to chase a late repayment, and tips to get your refund faster.

corporation taxHMRCrefundrepaymentCT600overpaymentprocessing time
21 February 2026

Corporation Tax Interest: Late Payment Rates, Repayment Interest & How to Avoid Charges

HMRC charges interest on late corporation tax at base rate + 2.5%. Learn current rates, how interest is calculated, and how to avoid it.

corporation taxinterestlate paymenthmrcrepayment interestct600penalties