Corporation Tax
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Corporation Tax
How corporation tax works for UK limited companies, the rates, when to pay, and what you can claim.
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Articles in Corporation Tax
Corporation Tax: rates, deadlines, and allowances
UK Corporation Tax is payable 9 months and 1 day after the end of the company's accounting period — earlier than the filing deadline of 12 months. The main rate is 25% on profits over £250,000; a small profits rate of 19% applies up to £50,000 with tapered marginal relief in between.
Capital allowances explained: AIA, Full Expensing, and how to use them
Capital allowances are the UK tax mechanism that lets businesses deduct the cost of equipment, machinery, and certain other capital assets from taxable profits. The Annual Investment Allowance gives 100% relief on the first £1 million per year; Full Expensing gives 100% relief on most new plant for companies.
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