13 articles tagged with Calc Corporation Tax.
Below a certain level of annual profit, operating as a sole trader is simpler and no more expensive in tax terms than running a limited company. Above it, incorporating usually starts to save money. Here is the break-even point for 2026/27.
Most small UK limited companies are 'close companies' under HMRC's definition, which triggers specific tax rules on loans, benefits and distributions to shareholders. Here's what the label actually means.
If you owe your company money at year end and don't repay it within 9 months, your company pays a 33.75% S455 tax charge. Here's a complete worked example of how the numbers actually work.
Selling a controlling stake in your company to an Employee Ownership Trust can be entirely free of capital gains tax for the seller. Here's how the relief works and what conditions must be met.
Full expensing gives limited companies an immediate 100% corporation tax deduction on qualifying new plant and machinery, with no upper spending limit. Here's how it works alongside the Annual Investment Allowance.
The Patent Box regime taxes profit from qualifying patented inventions at an effective 10% rate instead of the standard 25% corporation tax rate. Here's what qualifies and how the calculation works.
The old SME and RDEC R&D schemes have been merged into a single scheme for most companies, with a separate, more generous regime for R&D-intensive loss-making SMEs. Here's exactly how the rates work now.
The Structures and Buildings Allowance gives businesses a straight-line 3% annual deduction on qualifying commercial construction costs, but it's widely under-claimed. Here's exactly how it works.
New limited companies don't have to wait until they hit the £90,000 threshold — registering early can be a smart move for some, a costly mistake for others. Here's how to think about the timing.
For UK self-employed in 2025/26, sole trader is simpler but limited company saves tax above ~£35-40k of profit. Worked comparison at £30k, £50k, £80k profit — plus IR35 and admin trade-offs
Optimal director salary and dividend strategy for 2026/27: GBP 12,570 salary (personal allowance, no NI above secondary threshold), GBP 500 dividend allowance, and tax-efficient extraction.
A dormant limited company still needs to file a confirmation statement, dormant accounts with Companies House, and may need to file a CT600 with HMRC. Here's the minimum required and the costs of getting it wrong.
Part 5 (final) of our Spring Budget 2026 series — Corporation Tax, dividend rates for owner-managers, R&D credits, IR35, Class 4 NI and what it all means for limited companies and sole traders.
