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UK Limited Companies

Strategic Corporation Tax Accountants

Specialist chartered accountants supporting UK limited companies with flawless CT600 preparation, precise liability forecasting, and proactive, director-focused tax optimisation.

Speak to a Tax Specialist Limited Company Services
Chartered management accountant reviewing digital corporation tax reports and CT600 filings
Construction professionals reviewing capital expenditure plans for corporation tax optimisation

Clarity Over Your Tax Liability

Corporation tax is charged on the taxable profits of your UK limited company. This includes trading profits, investment income, and chargeable capital gains.

Every active company must submit a CT600 return to HMRC annually and pay any tax due within the strict statutory deadline. Late filing or inaccurate calculations result in severe, automated financial penalties and interest charges.

The Golden Rule: Accurate digital bookkeeping and perfectly reconciled year-end accounts form the unshakeable foundation of correct corporation tax calculations. You cannot optimise what you haven't measured.

Tax Strategy

Navigating the Modern Tax Landscape

The corporation tax rules have fundamentally shifted. A reactive approach to tax planning is no longer financially viable for ambitious directors.

Marginal Relief Optimisation

With the main rate at 25% and the small profits rate at 19%, directors landing between £50,000 and £250,000 in profit are caught in the Marginal Relief zone—a punitive sliding scale where your marginal tax rate effectively spikes to 26.5%.

We actively map your taxable profits against this threshold. By strategically timing your expenditure and managing employer pension contributions, we can legally pull your profits down the marginal relief curve, protecting your retained earnings.

Full Expensing & Capital Allowances

We ensure you fully utilise the permanent “Full Expensing” rules, allowing you to deduct 100% of the cost of qualifying new plant, machinery, and IT infrastructure from your taxable profits in the year of purchase. See our capital allowances guide for a full breakdown of how these reliefs work.

S455 Mitigation & Structuring

We maintain strict oversight on your Director's Loan Account (DLA). An overdrawn DLA at year-end triggers a punitive 33.75% Section 455 tax charge. We monitor your extraction levels to prevent this expensive compliance trap.

What Our Corporate Tax Services Include

CT600 Preparation & Filing

Flawless mathematical preparation and timely submission of your corporation tax returns (CT600) and supporting computations to HMRC.

Tax Liability Forecasting

Advance liability estimates provided during the year to prevent unexpected tax bills and allow for structured cashflow planning.

Allowable Expenses Review

Rigorous identification of all legitimate business deductions, ensuring you do not pay a penny more in tax than is legally required.

Salary vs Dividend Planning

Structuring your director remuneration to find the perfect balance between personal tax efficiency and corporation tax deduction.

Group Tax Structuring

For holding companies and subsidiaries, we optimise group relief claims to offset losses against profitable entities within the structure.

HMRC Representation

Professional, authoritative handling of all HMRC enquiries, compliance checks, and correspondence on your behalf.

Critical Corporation Tax Deadlines

Payment Due

9 Months & 1 Day

After the end of your accounting period.

Note: Companies with profits over £1.5 million must pay their tax in quarterly instalments.

Filing Deadline

12 Months

After the end of your accounting period to file the CT600.

However, because the payment is due at 9 months, we aim to file well before this final deadline.

Missing these deadlines triggers automatic penalties, increasing rapidly for repeated late filings. Our systems ensure you never miss a date.

Frequently Asked Questions

When is corporation tax due?

For the majority of UK limited companies (those with taxable profits under £1.5 million), corporation tax is payable nine months and one day after your accounting period ends.

What is a CT600?

The CT600 is the official, statutory corporation tax return submitted to HMRC. It comprehensively details your company's taxable trading profits, allowable deductions, capital allowances, and calculates your final tax liability for the year.

Can I reduce my corporation tax legally?

Yes. Through proactive tax planning, ensuring all allowable business expenses are claimed, utilising Capital Allowances (such as Full Expensing or the Annual Investment Allowance), and structuring director remuneration efficiently, your liabilities can be legally and significantly reduced.

Take Control of Your Corporation Tax

Speak with a Chartered Management Accountant and experienced corporation tax accountant about structured tax planning, clear liability forecasting, and the ongoing monthly visibility available through our management accounts service.

Book a Tax Consultation