Corporation Tax
41 articles on corporation tax for UK limited company directors, contractors, sole traders and small businesses.
Corporation Tax
If you own more than one limited company, or your company is connected to others through common control, those companies are associated for corporation tax purposes. This association shrinks the profit bands you can earn at the 19% small profits rate. Here is how the rules work and what to do about them.
Corporation Tax
A clear breakdown of how corporation tax and dividend tax work together for UK limited company directors. Includes 2026/27 rates, real worked examples, and practical guidance on salary versus dividend planning.
Corporation Tax
Corporation tax marginal relief bridges the gap between the 19% small profits rate and the 25% main rate. If your company's profits fall between £50,000 and £250,000, you do not pay a flat 25%. Marginal relief gradually increases your effective rate. Here is exactly how the calculation works and what it means for your business.
Corporation Tax
Electric vehicle charging points installed by your company can qualify for 100% first year allowances or full expensing in 2026/27. The rules depend on whether you install them for staff, customers, or as part of a property development. We explain exactly what qualifies and how to claim.
Corporation Tax
Finance Act 2026 made the biggest changes to capital allowances since full expensing arrived. The main-rate writing down allowance fell from 18% to 14%, a new 40% first-year allowance applies to new main-rate plant and machinery from 1 January 2026, and the £1 million AIA and 6% special rate continue unchanged. This guide brings every 2026/27 allowance into one place: AIA, full expensing, the 40% FYA, both writing down allowance pools, and the specific rules for vans, cars and integral features.
Corporation Tax
Most companies pay corporation tax in a single payment 9 months and 1 day after their accounting period ends. If you pay early, HMRC pays you credit interest at 2.75% (from 9 January 2026) on any overpayment. If your company's augmented profits exceed £1.5 million, quarterly instalment payments (QIPs) are compulsory, and very large companies with profits over £20 million must pay even earlier.
Corporation Tax
The Annual Investment Allowance (AIA) lets you deduct the full cost of qualifying plant and machinery from your taxable profits, up to £1m per year. This guide covers the 2025/26 rates, what qualifies, and how to claim it on your corporation tax return.
Corporation Tax
The Annual Investment Allowance (AIA) lets you claim 100% tax relief on qualifying plant and machinery costs up to £1m per year. We explain what qualifies, how the £1m limit works, and how to claim it on your corporation tax return.
Corporation Tax
The Annual Investment Allowance (AIA) lets UK businesses claim 100% tax relief on most plant and machinery purchases up to £1m per year. This guide covers what qualifies, what doesn't, and how to maximise your claim.
Corporation Tax
The Annual Investment Allowance (AIA) gives 100% tax relief on qualifying plant and machinery costs up to £1m per year. This post covers the 2024/25 rates, what qualifies, how to claim, and common pitfalls to avoid.
Corporation Tax
The Annual Investment Allowance (AIA) lets you claim 100% tax relief on qualifying plant and machinery costs up to £1m per year. We explain the 2025/26 rates, what qualifies, and how to make the claim on your corporation tax return.
Corporation Tax
The Annual Investment Allowance (AIA) lets you claim 100% tax relief on qualifying plant and machinery costs up to £1m per year. This guide covers the 2025/26 rules, what qualifies, and how to maximise your claim.