Every UK limited company must file a corporation tax return (CT600) with HMRC and pay any tax due within strict deadlines. We handle the preparation and submission of your return, calculate your liability accurately, and identify every allowance and relief available to reduce your bill.
Corporation tax rates 2025/26
The current corporation tax rates depend on your company's taxable profits:
Profits up to £50,000
Profits £50,001–£250,000
Profits over £250,000
Thresholds are divided proportionally where a company has associated companies or a short accounting period. We review your position each year to ensure the correct rate is applied.
Key deadlines
Missing corporation tax deadlines results in automatic penalties from HMRC.
Large companies with taxable profits exceeding £1.5 million must pay corporation tax in quarterly instalments. Most small and medium-sized companies pay in a single annual payment.
Payment notification letter
Once your corporation tax return is filed, we provide a clear letter outlining the amount of tax due, the payment deadline, and step-by-step instructions on how to pay HMRC — so there's no confusion and no risk of missing the deadline.
Reliefs and allowances
We review your position each year to identify all available reliefs, including capital allowances on equipment and machinery, R&D tax credits where applicable, loss relief, and marginal relief for companies with profits between the £50,000 and £250,000 thresholds. From April 2026, main pool writing-down allowances reduce to 14%, making it more important than ever to ensure capital allowances are claimed correctly.
Combined with company accounts
We typically prepare your corporation tax return alongside your statutory accounts, making the process seamless and efficient. Our pricing for both services is combined and banded by turnover so you always know exactly what you'll pay.
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