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HMRC Authorised Tax Agent

Corporation Tax
Filed Correctly.

We prepare your CT600, file your company accounts at Companies House, and handle director Self Assessment — everything your limited company needs, in one place.

CT600Corporation Tax
SA100Director Return
SH01Companies House
Who this is for
New limited companies
Recently incorporated and need to set up correct accounting
Established Ltd companies
Trading company needing annual accounts and CT600
Contractor companies
Personal service companies and IR35 considerations
Property investment companies
Ltd companies holding rental property portfolios
Overview

Corporation Tax for UK limited companies — what you need to know

Every UK limited company must pay Corporation Tax on its taxable profits and file a CT600 tax return with HMRC, along with statutory accounts at Companies House. The current main rate of Corporation Tax is 25% for profits over £250,000, with a small profits rate of 19% applying to companies with profits under £50,000. A marginal relief applies for profits between these thresholds.

When is Corporation Tax due?

Your Corporation Tax return (CT600) must be filed within 12 months of your company's accounting period end. The tax itself is due nine months and one day after the accounting period end — which is actually earlier than the filing deadline. Missing the payment deadline incurs interest charges, and late filing attracts penalties starting at £100.

What needs to be filed and where?

A limited company must file its CT600 and full statutory accounts with HMRC, file abbreviated or full accounts at Companies House (depending on company size), and file a Confirmation Statement (formerly Annual Return) at Companies House. As a director, you will also typically need to file a personal Self Assessment return to report salary, dividends, and any benefits received from the company.

Making the most of allowable deductions

Corporation Tax is charged on profits after allowable deductions. These include staff salaries and employer NIC, pension contributions, office and equipment costs, business travel, professional fees, R&D tax credits (if eligible), and capital allowances on qualifying assets. A qualified accountant ensures all legitimate deductions are claimed, keeping your tax liability to the legal minimum.

What's Included

Everything handled
by a qualified accountant

CT600 Preparation
Full preparation of your Corporation Tax return including all supplementary pages, capital allowances, and loss claims.
Statutory Accounts
Preparation of your company's annual statutory accounts in the correct format for both HMRC and Companies House.
Companies House Filing
Filing of your accounts and confirmation statement at Companies House, keeping your company compliant.
Director Self Assessment
Personal SA100 for company directors reporting salary, dividends, and any benefits in kind.
Tax Planning
Review of your salary/dividend mix and year-end planning to ensure the most tax-efficient structure for your company.
Dedicated Accountant
A named ACCA-qualified accountant who handles your company's affairs and is available to answer questions throughout the year.
Common Questions

Frequently asked

Your CT600 must be filed within 12 months of the end of your accounting period. However, the tax payment itself is due nine months and one day after the period end — earlier than the filing deadline. We track both dates and remind you well in advance.
A genuinely dormant company with no income, no expenses, and no transactions generally does not need to pay Corporation Tax, but may still need to file a nil return and annual accounts at Companies House. We can advise on your specific situation.
As of April 2023, the main rate is 25% for profits over £250,000. Companies with profits under £50,000 pay 19% (the small profits rate). Marginal relief applies for profits between £50,000 and £250,000, with an effective marginal rate in that band.
Most company directors need to file a personal Self Assessment return, particularly if you receive a salary and dividends from your company, have other income sources, or earned over £100,000 in total. We include director Self Assessment in our company packages.
If your company carries out qualifying research and development activities, you may be able to claim R&D tax relief, which can significantly reduce your Corporation Tax bill or result in a cash credit from HMRC. We can assess your eligibility as part of our service.

Ready to sort your
company's tax affairs?

Fixed-fee Corporation Tax returns from an ACCA-qualified accountant. Quote within 24 hours.

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