Corporate Tax
Corporation tax for UK limited companies.
CT600 returns prepared, filed, and stress-tested for the reliefs you’re entitled to. Capital allowances, R&D credits, group relief, and proper planning so the bill is no bigger than it needs to be.
What's covered
- CT600 preparation and HMRC filing
- R&D tax credit claims
- Capital allowances and Full Expensing
- Group relief and loss planning
- Restructuring and HMRC clearances
What we handle on the corporate tax side.
Annual compliance done properly, plus the planning work that actually moves the bill. Most companies overpay because reliefs are missed, not because rates are too high.
CT600 Preparation
Full corporation tax computation and CT600 return, iXBRL-tagged accounts, and filing with HMRC. With workings shown so directors can see how the number lands.
R&D Tax Credits
Eligibility review, technical narrative, and qualifying cost analysis under the merged R&D scheme. Claims drafted to the latest HMRC standard with proper supporting evidence.
Capital Allowances
AIA, Full Expensing, Structures and Buildings Allowance, integral features, and short-life asset elections. We claim what you've actually spent, not what fits a default template.
Group Tax and Relief
Group loss relief, intra-group transfers, consortium relief, and associated company analysis. Useful when you've got more than one company under common control.
Tax Planning
Timing of expenditure, dividend strategy, profit extraction, pension contributions, and director loan management. Planning conversations before year-end, not after the return is drafted.
HMRC Enquiries
Compliance checks, R&D enquiries, transfer pricing reviews, and clearance applications. We represent you directly so HMRC correspondence doesn't tie up the management team.
Who corporate tax work suits.
The shape of the work changes a lot with company size and complexity. Three patterns cover most of what we do.
- Owner-Managed
Small Limited Companies
Profits below the £50,000 small profits rate threshold. Compliance kept clean, with planning focused on director extraction and timing.
- Annual CT600 and tagging
- Salary, dividend, pension mix
- Director loan management
- Most Common
Growth-Stage Companies
Profits in the marginal relief band or above. This is where reliefs start to matter and proper planning earns its keep.
- R&D and capital allowances review
- Marginal relief and associated companies
- Year-end planning before close
- Complex
Groups and Structures
Holding companies, subsidiaries, and businesses with international elements, share schemes, or pre-sale restructuring needs.
- Group loss and asset planning
- EMI and other share schemes
- Pre-transaction restructuring
How we run your corporate tax cycle.
01 — Review
Read the company
Accounts, structure, prior CT600s, and any open HMRC correspondence. Reliefs and risks identified up front.
02 — Plan
Pre-year-end moves
Capital allowances timing, R&D scope, dividend planning, and any structural moves that need to happen before close.
03 — Compute
Build the return
Computation drafted with full workings, supporting schedules, and any claims or elections clearly flagged.
04 — File
Submit and pay
CT600 filed with HMRC, tagged accounts lodged, and the payment due date confirmed well in advance.
- Common Questions
Frequently asked questions about UK corporation tax
What is the current rate of corporation tax in the UK?
When is corporation tax due?
For most companies, corporation tax is payable nine months and one day after the end of your accounting period. The CT600 return itself is due twelve months after the period end. Large companies pay in quarterly instalments instead.
How do R&D tax credits work?
If your company is doing genuine research and development, you can claim enhanced tax relief on qualifying costs such as staff, subcontractors, and consumables. The current merged scheme gives an above-the-line credit. We review whether your work qualifies, prepare the technical and financial narrative, and submit the claim with the CT600.
What can I claim capital allowances on?
Plant and machinery, equipment, commercial vehicles, integral building features, and certain energy-efficient assets. The Annual Investment Allowance lets you write off up to £1 million of qualifying spend in the year, and Full Expensing covers most other plant and machinery for companies.
Do you handle group tax and restructuring?
- Related tax services
Personal Tax
Director extraction strategy planned alongside the company's corporation tax position.
Capital Gains Tax
Property, share, and crypto disposals calculated and planned alongside your income tax position.
Tax Returns
Annual SA100 self-assessment filing for individuals, directors, and landlords.
Want a fresh look at your CT position?
Book a free 30-minute call. Send us your last CT600 and we’ll tell you where reliefs are usually being missed.