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Year-End Accounts & Corporation Tax Hub
Year-end accounts and Corporation Tax for UK limited companies. Deadlines, CT600 basics, what you can claim, and how to avoid penalties.
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CT600
Year-end deadlines and how to complete and file your CT600 company tax return.
Allowable deductions
What your company can deduct from profit before Corporation Tax.
Directors
What directors need to know about the company's tax obligations.
Penalties
Late filing and late payment penalties for limited companies.
Most read
What is Corporation Tax?
Corporation Tax is the tax companies pay on profits. Here is how the rates and bands work from April 2023 onwards.
4 min read
Corporation Tax deadlines
When CT600 returns and Corporation Tax payments are due. Filing deadline is 12 months after period end; payment is 9 months and 1 day.
4 min read
CT600 guide
How to complete and file your company tax return. What goes in each section and the most common mistakes to avoid.
8 min read
Allowable Corporation Tax deductions
Most business costs incurred wholly and exclusively for the trade are deductible against Corporation Tax. Here are the main categories and the catches.
5 min read
Director responsibilities for tax and accounts
What directors are personally responsible for: signing accounts, declaring dividends correctly, keeping records, and avoiding wrongful trading.
5 min read
Corporation Tax late filing penalties
What HMRC and Companies House charge for late accounts and late tax returns, and how the penalties build over time.
5 min read