Corporation tax

Corporation tax is charged on a company's profits. If you trade as a limited company, ensure that paying this tax is as painless as possible.

Corporation tax - overview

A guide to corporation tax for small businesses: current corporation tax rates and guidance on corporation tax returns, records and payments.

Woman calculating corporation tax for her business
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Corporation tax returns

The rules on corporation tax for UK limited companies including corporation tax deadlines and how to file a corporation tax return.

Small business team calculating corporation tax
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Essential guide to corporation tax

Corporation tax guide for small business owners. How to calculate and pay corporation tax and minimise the amount of tax you have to pay.

Business owner calculating corporation tax
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Corporation tax reliefs and allowances

Reduce your corporation tax liability using corporation tax reliefs and allowances including the annual investment allowance and other allowable expenses.

Café owner smiling as he takes advantages of tax breaks for employers
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Useful tax breaks for employers

Tax breaks, tax reliefs and tax allowances for employers including employment allowance, Patent Box relief, business rates relief and annual investment allowance.

Company directors working on their directors' loan accounts
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Directors' loans

If you borrow money from or lend money to your business, it is known as a directors loan. You must keep records of any directors loans in your company accounts.