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Corporation Tax

Corporation tax, done properly.

CT600 preparation, capital allowances, R&D relief claims, group relief, transfer pricing and proactive tax planning — for UK-incorporated companies of every shape and size.

What UK companies are dealing with.

Corporation tax rules have moved rapidly since 2023: a two-tier main rate (19% / 25%), marginal relief, permanent full expensing, updated R&D relief, and tightened rules on associated companies. Our tax team monitors every Budget, Finance Act and HMRC bulletin, and translates the changes into specific actions for your next return.

Two rates you need to know.

  • 19% — Profits up to £50,000 (small profits rate)
  • 25% — Profits above £250,000 (main rate)
  • Marginal relief — Sliding scale for profits between £50,000 and £250,000

Everything a UK company needs on the CT side.

01

CT registration

New companies registered with HMRC; UTRs secured.

02

CT600 filing

Annual return prepared, iXBRL-tagged accounts filed, deadline managed.

03

Advisory & planning

Proactive review; timing of capex, dividends, group restructures.

04

Compliance & risk

Health checks and HMRC correspondence handled end-to-end.

05

Group formation

Group loss relief planning; consolidation reviews.

06

Transfer pricing

Documentation, benchmarking and HMRC-ready TP reports.

The reliefs most companies miss.

  • Full expensing / AIA / WDA — 100% first-year relief on qualifying plant and machinery
  • R&D tax relief (SME and RDEC) — Now requires the mandatory "additional information form"
  • Structures & Buildings Allowance (SBA) — 3% straight-line on qualifying non-residential structures
  • Business Asset Disposal Relief (BADR) — Reduced 10% CGT rate on qualifying disposals
  • Patent Box — Reduced 10% rate on profits from qualifying patents
  • Creative industry reliefs — Film, TV, animation, video games, theatre

Frequently asked questions.

When is my CT600 due?

12 months after your company's year-end. Payment is due 9 months and 1 day after year-end for most companies.

Can you handle R&D claims?

Yes. We prepare the technical narrative, financial calculations, and the mandatory AIF.

We're loss-making. Do we still need to file?

Yes — and filing the loss now protects your ability to use it later.

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