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

7 results for “thresholds”Clear search
23 February 2026

Limited Company Director Salary 2025-26 — The Optimal Amount to Pay Yourself

What salary should a limited company director take in 2025-26? We break down the optimal salary level to minimise tax, including NI thresholds and corporation tax impact.

director-salarylimited-companycorporation-taxtax-planning2025-26
23 February 2026

Micro-Entity Accounts: What They Are and How to File with Your CT600

Complete guide to micro-entity accounts for UK limited companies. Learn the qualifying thresholds, what to include, FRS 105 requirements, and how they work with your CT600 filing.

micro-entityaccountsCT600FRS 105Companies HouseiXBRLlimited companyannual accounts
22 February 2026

UK Corporation Tax Rates 2025/26: Complete Guide with Examples

Corporation tax rates for 2025/26: 19% small profits rate, 25% main rate, and marginal relief in between. Includes worked examples and thresholds.

corporation tax rates2025/26marginal reliefsmall profits rateCT600
21 February 2026

Corporation Tax Quarterly Instalment Payments: Who Needs to Pay and When

Find out if your company must pay Corporation Tax in quarterly instalments (QIPs), including thresholds, payment dates, and calculation.

corporation taxquarterly instalmentsQIPsHMRClarge companypayment
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
21 February 2026

Optimal Director Salary 2025/26 Tax Year

Find the most tax-efficient director salary for 2025/26. We explain the NIC thresholds, employer costs, and how to save thousands through your limited company.

director salaryoptimal salarycorporation taxnational insurancedividendslimited companytax efficiency2025-26
20 February 2026

Associated Companies — How They Affect Your Corporation Tax Rate

How associated companies change your Corporation Tax thresholds. What counts, what doesn't, dormant company exemption, and how to report them on your CT600.

associated companiescorporation taxthresholdsmarginal reliefCT600tax rate