Guides
Corporation Tax, in plain English
Practical guides for UK limited company directors — rates and reliefs, CT600 filing, deadlines and the accounts you need. Written to be understood, not to sell jargon.
Micro-entity (FRS 105) vs small company (FRS 102 §1A) accounts
Two regimes cover almost every small company. FRS 105 is simpler; FRS 102 §1A shows more. Here's which one your company qualifies for — and the trade-offs.
What is a CT600 and how do you file one?
The CT600 is the form HMRC uses to assess your Corporation Tax — but it's only part of what you file. Here's the whole picture, in plain English.
Corporation Tax deadlines explained: when to pay and file
Paying and filing are two different deadlines — and the payment one comes first. Here's exactly when each falls and what happens if you miss them.
UK Corporation Tax rates 2024/25 and 2025/26: marginal relief explained
19% up to £50,000, 25% above £250,000, and a tapered rate in between. Here's how the small profits rate and marginal relief actually work — with the numbers.
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