The right rate, every relief claimed, filed before HMRC asks.
Since April 2023 UK corporation tax runs from 19 to 25 percent depending on profit, with a marginal band in between that punishes companies that do not plan. We compute it monthly, plan it annually and file it once.
The whole job, not the visible half.
Everything below is in scope on the plan that includes uk corporation tax. Nothing on this list is an add-on.
- CT600 and iXBRL computations prepared from the closed ledger
- Small profits rate, marginal relief and associated-company rules applied correctly
- Capital allowances: full expensing, annual investment allowance, special rate pool
- Loss relief planned across group companies and periods
- Dividend versus salary planning for owner-managers
- HMRC correspondence handled and enquiries defended
Three situations we see every week.
Owner-managed companies
The salary and dividend mix, pension contributions and timing of expenditure each change the bill. We model them before the year end, not after.
Companies with profits between £50,000 and £250,000
This is the marginal band, where the effective rate on each additional pound is 26.5 percent. Timing matters here more than anywhere.
Groups and companies with associated companies
Thresholds are divided by the number of associated companies. Getting the count wrong means paying the wrong rate.
Four steps, then a rhythm.
Monthly accrual
Corporation tax is accrued in the management accounts at the rate that applies to you, so the liability is never a surprise.
Pre-year-end planning
Ninety days before the year end we model capital spend, pension contributions, bonuses and dividends against the bands.
Computation
The CT600 and iXBRL accounts are prepared together, reconciled to the statutory accounts.
File and pay
Filed within twelve months of the period end, with the payment reminder for nine months and one day.
The rules differ. So does the work.
The same service, applied to each jurisdiction's law. Figures checked September 2026.
Main rate 25 percent on profits over £250,000; small profits rate 19 percent up to £50,000; marginal relief between. Full expensing on qualifying plant and machinery is permanent. Figures checked September 2026 for the 2026/27 financial year.
Everything about the UK ↗One senior accountant. One flat fee. Three countries.
Group figures are Shaazford Global LLC's published numbers across all its service lines.
When is corporation tax due?
Payment is due nine months and one day after the end of the accounting period. The return is due twelve months after. Companies with profits over £1.5 million pay in quarterly instalments.
What counts as an associated company?
Broadly, any company under common control, anywhere in the world. Each one reduces the £50,000 and £250,000 thresholds proportionately. Dormant companies are excluded.
Is it better to take salary or dividends?
It depends on your total income, the company's profit band and your pension position. The gap narrowed with the 2025 employer NI changes; we run both scenarios each year.
Can you deal with HMRC for me?
Yes. We are appointed as your agent, handle all correspondence and represent you in an enquiry.
Talk to us about uk corporation tax.
Thirty minutes, no pitch deck. Tell us the entities and the countries, and we will tell you honestly what applies and what it costs.