Editorial policy

Why we publish guides

Taxley builds software that prepares and files UK Corporation Tax returns. Our guides exist to explain, in plain English, the rules our software applies — so you can understand and sense-check your own return rather than take the numbers on trust.

Where our facts come from

Every factual claim about tax is grounded in a primary source, and we link to it so you can verify it yourself:

• GOV.UK guidance and the Corporation Tax rates pages for rates, thresholds and deadlines.
• HMRC manuals (e.g. the Company Taxation Manual) and the CT600 guide for how specific boxes and computations work.
• The underlying legislation (Corporation Tax Act 2009/2010, Companies Act 2006) and the FRC accounting standards (FRS 105, FRS 102 §1A) where the detail matters.

We prefer official sources over secondary commentary, and we date every figure so you can tell when it was current.

How guides are checked

Worked examples are calculated with the same Corporation Tax logic our product uses, and cross-checked against HMRC's published figures. The parts of our engine that carry professional judgement — marginal relief, iXBRL tagging — are marked with expert-review flags in the product and are the areas we most want a qualified accountant to confirm before you file.

How guides are structured

We write for how people actually ask. Headings are phrased as real questions ("What is a CT600?", "How does marginal relief work?"), and each one is answered directly in the first sentence beneath it — the detail follows, but the answer comes first. Every guide ends with a short FAQ. This keeps the guides easy to skim for a person and easy to quote accurately for a search engine or AI assistant.

Keeping content current

Tax rules change. Each guide shows when it was published and last updated, and we review our guides on a regular cycle — and immediately when rates, thresholds or deadlines change (for example at the start of a new financial year on 1 April). If a page looks out of date, check the "updated" date at the top.

Honest limitations

Our guides are general information, not tax advice, and reading them does not create an adviser relationship. Rules change and your circumstances may differ. Taxley is independent software and is not HMRC-recognised (recognition is optional and not required to file). For anything beyond a straightforward case — capital allowances, group relief, chargeable gains — we tell you plainly that you should involve a qualified accountant.

Corrections

If you think something in a guide is wrong or out of date, please tell us — we'd rather fix it than leave it. Email support@taxley.co.uk or use the contact page, and we'll review and update the page, noting the change date.