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Corporation Tax Advice for UK Companies and Overseas Companies with UK Tax Exposure
Corporation Tax Advice
We provide specialist corporation tax advice for UK companies and overseas companies with UK tax exposure that need a corporation tax accountant to review the position properly, explain the tax treatment clearly and deal with HMRC in a structured way. Whether you need help with a company tax return, CT600 filing, corporation tax planning, a Corporation Tax health check, or advice on whether an overseas company has a UK permanent establishment or dependent agent permanent establishment, we help you understand the position clearly and move forward with confidence.
- Specialist advice from a UK corporation tax accountant
- Support with CT600 returns, tax planning and HMRC issues
- Clear review of profits, reliefs, rates and overseas company risk
- Online, phone and in-person appointments across the UK
Book a Consultation for Corporation Tax Advice
Corporation Tax issues often need proper review
When Corporation Tax Needs Specialist Advice
Many companies ask for help only after something starts to go wrong. Profits may have been reported without a proper tax adjustment review, associated companies may have reduced the marginal relief limits, losses may have been handled incorrectly, a company tax return may be late, or HMRC may have raised questions about the figures filed. In other cases, an overseas company may be trading into the UK and needs to know whether it has crossed into UK Corporation Tax at all.
Corporation Tax needs careful review because the correct position involves more than applying a rate to accounting profit. Proper analysis may need to cover taxable profit adjustments, capital allowances, marginal relief, associated companies, group and loss issues, deadlines, overseas company treatment and whether a permanent establishment exists in the UK. HMRC confirms that from 1 April 2023 the small profits rate is 19% below £50,000, the main rate is 25% above £250,000, and marginal relief applies between those limits. HMRC also confirms that the limits are reduced where associated companies exist.
- CT600 Company Tax Return
- Marginal Relief Review
- Associated Companies
- Overseas Company UK Tax
- HMRC Tax Compliance
Common issues we deal with
Practical Help with Corporation Tax Problems
We deal with Corporation Tax matters where accuracy, judgement and risk management matter. The aim is to get the company tax position right, claim available reliefs properly and reduce the chance of a wider HMRC problem.
01
Company Tax Return and CT600
We prepare and review company tax returns where CT600 filing needs more than simple data entry and the tax computation requires proper technical review.
02
Corporation Tax Planning
We advise on corporation tax planning where profit extraction, capital expenditure, losses, timing and wider business decisions affect the company’s tax position.
03
Marginal Relief and Associated Companies
We review whether marginal relief applies and how associated companies affect the profit limits and effective Corporation Tax rate.
04
Owner-Managed Company Tax Advice
We help owner-managed businesses where Corporation Tax, director remuneration and wider tax efficiency need to be considered together.
05
Overseas Companies with UK Exposure
We advise on UK corporation tax for non-resident companies where UK trading activity, property income or UK contracts create a possible tax filing obligation.
06
Permanent Establishment & Dependent Agent
We review whether an overseas company has a UK permanent establishment or dependent agent permanent establishment and what that means for registration and filing.
07
Late Returns and Historic Errors
We help where company tax returns were missed, profits were reported incorrectly or earlier Corporation Tax filings now need correcting properly.
08
HMRC Corporation Tax Enquiries
We review HMRC correspondence carefully and help companies respond where profits, deductions, overseas structures or filing history are being questioned.
Clear company tax advice makes a difference
Why Work with a Corporation Tax Specialist
A corporation tax specialist does more than file a CT600 once a year. Good advice helps you understand what is taxable, what reliefs may be available, how rates and thresholds actually apply, whether associated companies change the position and how HMRC should be dealt with before a Corporation Tax issue becomes more expensive or harder to resolve.
For some companies, that means checking accounting adjustments, capital allowances and marginal relief before the return is filed. For others, it means reviewing whether a non-UK resident company has UK Corporation Tax exposure through a permanent establishment, dependent agent or UK property income. HMRC confirms that a non-UK resident company may need to register for UK Corporation Tax if it is trading in the UK through a dependent agent permanent establishment, even where it has no physical establishment in the UK.
Reduce Risk
Spot tax computation errors, missed reliefs and overseas company risks before they become HMRC problems.
Get Clear Guidance
Understand what the company must file, what may be claimed and what practical steps should be taken next.
Deal with HMRC Properly
Approach CT600 returns, corrections, late filings and HMRC enquiries with better structure and confidence.
Targeted support for UK companies and overseas groups
Who We Advise On Corporation Tax Matters
Corporation Tax advice is often needed when a company no longer fits a simple year-end filing process. As profits grow, structures become more complex, associated companies affect rate limits and international activity increases, many businesses need a corporation tax accountant who can look at the wider tax picture rather than just prepare a return.
UK Owner-Managed Companies
For limited companies that need help with CT600 returns, tax adjustments, reliefs and wider corporation tax planning.
Growing Businesses and Groups
For companies with rising profits, associated company issues, investment plans or group structures that affect the company tax position.
Overseas Companies Trading into the UK
For non-UK resident companies that need advice on UK Corporation Tax, permanent establishment risk and HMRC registration.
Companies Facing HMRC Issues
For businesses that need specialist help because HMRC has opened a Corporation Tax enquiry, challenged deductions or raised filing concerns.
Flexible support across the UK
Speak Online, by Phone or In Person
We support companies across the UK by phone, video call and secure online document exchange. Many Corporation Tax matters can be handled efficiently without unnecessary travel, making it easier to get reliable advice whether you need help with a CT600, a tax planning review, an associated companies issue, or UK Corporation Tax advice for an overseas company.
Speak to a tax adviser by Zoom and deal with your Corporation Tax matter efficiently through secure document exchange.
Where a face-to-face discussion is more suitable, in-person appointments can be arranged for a more detailed review.
Speak to a tax adviser by Zoom and deal with your Corporation Tax matter efficiently through secure document exchange.
What clients say about our business tax service
What Clients Say About Our Corporation Tax Advice
We support UK companies and overseas businesses with UK tax exposure who want Corporation Tax advice to be clearer, more practical and easier to manage. Clients value responsive support, clear explanations and a more efficient way of dealing with HMRC, CT600 filing and wider company tax risks.
We needed help with our CT600, tax adjustments and marginal relief, and wanted more confidence that the company return had been prepared properly. Tax Accountant reviewed the figures carefully, explained the position clearly and helped us deal with the filing in a much more structured way.
Rachel T
Director
Our case involved an overseas company with UK contracts and concerns about whether we had a taxable presence in the UK. The advice was clear, practical and far more useful than trying to work through the Corporation Tax and permanent establishment rules on our own.
Mark M
Overseas Company Director
Your Questions - Our Answers
We are here to help you with any questions you may have
What is Corporation Tax and who needs to pay it?
Corporation Tax is a tax that UK limited companies must pay on their profits. This includes money earned from trading, investments, or the sale of assets, such as property. If you run a limited company, you’re legally required to calculate, report, and pay Corporation Tax to HMRC every year.
Unlike Income Tax, there’s no personal allowance for Corporation Tax—every pound of profit is potentially taxable. As of 2023, the main rate is 25%, but smaller companies with profits under £50,000 may qualify for a lower rate.
At Tax Accountant, we help businesses understand exactly how much Corporation Tax they owe and make sure everything is filed on time. We also look at ways to legally reduce your bill through allowances, reliefs, and smart planning. For example, many businesses overlook the opportunity to claim capital allowances on equipment, which can significantly reduce their taxable profit. Others miss out on R&D tax credits because they don’t realise their project qualifies. Our role is to ensure you remain compliant with HMRC while minimising your tax liability to the minimum necessary.
How can professional accountants help with Corporation Tax planning and strategy?
Corporation Tax planning isn’t just about paying your bill—it’s about paying it efficiently. Without a clear strategy, many businesses overpay HMRC and lose cash flow that could be reinvested in growth.
At Tax Accountant, we specialise in Corporation Tax planning and strategy. This includes structuring your company in a tax-efficient manner, deciding how to distribute profits (dividends vs. salary), and timing asset purchases or disposals to minimise tax. For example, a business that bought new machinery in March rather than April could claim capital allowances a whole year earlier, reducing that year’s tax bill. Similarly, adjusting dividend payouts can reduce the overall effective tax rate for directors.
We also consider future planning. If you expect profits to rise, we recommend deferring certain claims to offset against higher profits later. Our accountants look at the full picture, not just your Corporation Tax bill. We align your strategy with VAT, PAYE, and personal income tax, ensuring everything works together seamlessly. With our tax advisors, you’ll get a tailored Corporation Tax strategy that saves money, reduces risk, and supports long-term success.
What does filing a Corporation Tax return involve?
Filing a Corporation Tax return (CT600) can be complicated if you’re not used to HMRC forms. You need to calculate taxable profits, account for reliefs, and submit all relevant information digitally by the deadline. The process includes:
- Calculating profits after adjustments.
- Claiming allowances, like capital allowances or R&D credits.
- Reporting loans, dividends, and other income.
- Filing the CT600 return online.
The deadline is 12 months after the end of your accounting period, but the tax itself is usually due within 9 months and 1 day. Missing deadlines means interest and penalties.
At Tax Accountant, we prepare and submit CT600 returns for businesses of all sizes. We make sure every relief and deduction is claimed, so your liability is as low as possible. For example, one client thought they owed £30,000 in tax. After reviewing their expenses and applying unused losses from the previous year, we reduced the liability to £18,000, saving them £12,000. Don’t risk costly mistakes. Let us handle your Corporation Tax return with accuracy and peace of mind.
What allowances, reliefs, and deductions are available for Corporation Tax?
There are many ways to reduce your Corporation Tax bill legally through allowances, reliefs, and deductions. The challenge is knowing which apply to your business. Some key ones include:
- Capital allowances: Claim tax relief on equipment, vehicles, and machinery.
- R&D tax credits: For businesses developing new products or improving processes.
- Loss relief: Use losses to reduce current or future Corporation Tax.
- Patent box relief: Lower tax on profits from patented inventions.
For example, if your company spent £50,000 on new IT equipment, you could deduct the full amount under the Annual Investment Allowance. That reduces taxable profit immediately.
At Tax Accountant, we analyse your business to make sure every relief is claimed correctly. Many companies overpay because they’re unaware of what qualifies. We ensure nothing is left on the table. With us, claiming allowances and reliefs becomes simple—and your tax bill becomes smaller.
How do R&D tax credits work, and who can claim them?
R&D tax credits are one of the most valuable Corporation Tax reliefs. They’re designed to reward companies that invest in innovation—whether by developing new products, improving technology, or creating more efficient processes. You don’t need to be a lab-based company.
Construction firms, IT developers, manufacturers, and even food companies can qualify. If your project involves solving a scientific or technological challenge, you may be eligible. The relief works by allowing you to claim back a percentage of qualifying costs, such as staff wages, materials, and subcontractor expenses. This can reduce your Corporation Tax bill—or even provide a cash repayment.
At Tax Accountant, we help businesses identify R&D activities and prepare strong claims that HMRC will accept. For example, one client in the engineering sector reduced their Corporation Tax bill by £40,000 after we submitted an R&D claim for which they had not previously qualified. If you’re unsure whether your project qualifies, speak to our tax consultants. You may be sitting on a major tax saving.
What are capital allowances, and how can they reduce Corporation Tax?
Capital allowances enable businesses to claim tax relief on assets used for business purposes, such as equipment, vehicles, and machinery. Instead of treating these as normal expenses, HMRC allows you to deduct a portion of their value from profits.
The Annual Investment Allowance (AIA) currently lets businesses claim up to £1 million of qualifying expenditure in full each year. For example, if you buy a £20,000 van for your business, you can claim the full £20,000 against profits that year, reducing your Corporation Tax bill.
At Tax Accountant, we identify which assets qualify and ensure you maximise relief. We also advise on the timing of purchases—buying just before year-end may allow you to claim sooner. With Tax Accountant, you’ll get expert guidance on capital allowances to keep your Corporation Tax bills as low as possible.
How does loss relief work for Corporation Tax?
If your company makes a loss, it doesn’t mean that money is wasted. HMRC allows you to use those losses to reduce Corporation Tax either now or in the future. There are several types of loss relief:
- Carry back – Use current year losses to reduce the previous year’s Corporation Tax bill and claim a refund.
- Carry forward – Offset losses against future profits.
- Group relief – Share losses between group companies.
For example, if your company lost £50,000 this year but made £70,000 next year, you can carry forward the loss, meaning you’ll only be taxed on £20,000.
At Tax Accountant, we structure loss relief claims correctly and ensure they work alongside your other allowances. Many businesses fail to claim or misapply losses, resulting in thousands of dollars in costs. Let our tax consultants turn your business losses into valuable tax savings.
How are dividends and Corporation Tax connected?
Dividends are profits paid out to company shareholders after Corporation Tax is deducted. This makes dividend planning a key part of managing both personal and company tax.
Here’s how it works:
- The company earns profit.
- Corporation Tax is paid on that profit.
- The remaining profit can be distributed as dividends.
- Shareholders pay personal tax on dividends above allowances.
At Tax Accountant, we advise directors on the most tax-efficient mix of salary and dividends. For example, taking a smaller salary (to qualify for state benefits) and larger dividends often results in lower overall tax.
We also time dividend payments strategically to avoid pushing you into higher personal tax bands.
What happens if I miss the Corporation Tax deadline or make mistakes?
Missing deadlines or submitting incorrect Corporation Tax returns can lead to penalties, interest, and HMRC scrutiny. Penalties include:
- £100 fine if you’re late.
- Additional fines if the delay continues.
- Interest on unpaid Corporation Tax.
Mistakes in calculations can also trigger HMRC enquiries, which are stressful and time-consuming.
At Tax Accountant, we prevent these issues by filing accurate returns on time. If you’re already facing penalties, we can appeal to HMRC on your behalf, which may often result in reduced or removed charges. For example, a client who missed two returns was facing heavy fines. We negotiated with HMRC, corrected filings, and brought them back into compliance.
Why choose Tax Accountant for Corporation Tax services?
Corporation Tax is complex, and mistakes can be costly. At Tax Accountant, we combine expertise, experience, and practical strategies to give businesses peace of mind. We provide:
- Corporation Tax planning and strategy.
- Filing and compliance with HMRC.
- Reliefs, allowances, and R&D claims.
- Support for SMEs, startups, and large companies.
- Defence against HMRC enquiries.
Our approach is personalised—no cookie-cutter solutions. We look at your unique business, goals, and risks to create the most tax-efficient strategy. Choose Tax Accountant for reliable Corporation Tax services that save money, reduce stress, and keep your business fully compliant.