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

7 results for “small company”Clear search
23 February 2026

Corporation Tax Rates 2025/26: Small Company Guide (19% vs 25%)

Complete guide to Corporation Tax rates for 2025/26. How the 19% small profits rate and 25% main rate work, marginal relief explained with examples.

corporation-taxtax-ratessmall-businessmarginal-relief2025-26
23 February 2026

Small Company Corporation Tax Rate 2025/26: Everything You Need to Know

The small profits rate, marginal relief band, and how to check which rate applies to your company. Updated for the 2025/26 tax year.

corporation-taxsmall-businesstax-rates2025-26
22 February 2026

CT600 Box-by-Box Guide: Which Boxes Do You Actually Need to Fill In?

A plain English guide to the CT600 boxes that matter for small companies. Learn which boxes to fill in, which to skip, and how to avoid common mistakes.

ct600box guidehow tofiling guidecorporation taxsmall company
22 February 2026

Filing Annual Accounts at Companies House: Complete Guide for Limited Companies

Everything you need to know about filing your company's annual accounts at Companies House — deadlines, formats, micro-entity vs small company, and penalties.

Companies Houseannual accountsiXBRLfilinglimited company
21 February 2026

Small Company Corporation Tax Rates 2025/2026: Complete Guide

Understand corporation tax rates for small companies in 2025/2026, including the 19% and 25% thresholds, marginal relief calculation, and associated companies rules.

corporation tax ratessmall company2025/2026marginal reliefCT600
19 February 2026

Directors' Loan Accounts and Your CT600 — What Every Director Needs to Know

What is a directors' loan account? How does it affect your CT600? When does Section 455 tax apply? A complete guide for small company directors.

directors loanCT600section 455corporation taxoverdrawn DLA
12 February 2026

Small Company Accounts: FRS 105 vs FRS 102 Explained

Which accounting standard should your small company use? Plain English comparison of FRS 105 micro-entity accounts vs FRS 102 small company accounts.

accountsFRS 105FRS 102micro-entitysmall company