34 articles tagged with Limited Company.
Dividend tax rates for 2026/27 are 8.75%/33.75%/39.35%, with just £500 allowance. How dividends are taxed, why directors take salary+dividend, and the marginal rate analysis.
The dividend allowance is GBP 500 in 2026/27. Above that, you pay 8.75%, 33.75% or 39.35% depending on your income band. Here is the full guide.
Comparing sole trader vs limited company tax at GBP 30k, GBP 60k and GBP 100k profit in 2026/27 -- the numbers may surprise you.
How first-time limited company buy-to-let purchases work in the UK for 2026/27 — SPV setup, mortgage criteria, deposits, and a worked tax comparison versus personal ownership.
Buying a UK franchise for £20,000-£30,000? On £60,000 annual profit, a limited company structure can save a franchise owner over £1,500 a year in tax versus trading as a sole trader.
Distributions up to £25,000 on informal strike-off can qualify for capital treatment under ESC C16 — above that, you need a formal MVL. Full worked comparison of a £20,000 and a £150,000 close-down.
An interim finance director on £700/day across a 6-month engagement (£91,000) nets around £60,140 outside IR35 versus £55,855 inside — a £4,285 gap, with interim roles typically carrying higher inside-IR35 risk than standard contracting.
IT contractors on £500/day (£115,000/year) take home roughly £71,000 outside IR35 versus £67,700 inside — a £3,300 gap once employer NI and marginal relief are correctly accounted for. Full test-by-test breakdown.
Freelance structural engineers working through their own limited company face Corporation Tax, salary/dividend planning and IR35 risk on site-based contracts. Full worked example on £90,000 revenue shows exactly what's left after tax.
Freelance web developers mixing project work and contract roles must weigh sole trader vs limited company and watch IR35 status. Full worked example on £55,000 turnover compares both structures.
How mortgage interest relief, Corporation Tax and dividend tax compare against personal ownership and Section 24 for UK landlords in 2026/27.
What UK limited company directors must file at Companies House each year in 2026/27 — confirmation statements and accounts deadlines, and the automatic penalties for filing late.
How the 100% first-year capital allowance works for businesses buying electric vans in 2026/27, compared with petrol/diesel vans and how it interacts with the Annual Investment Allowance.
How National Insurance works for a director who holds two or more directorships or PAYE jobs in 2026/27 — aggregation rules, annual vs monthly earnings periods, and avoiding overpaid NI.
How Incorporation Relief automatically defers CGT when a sole trader transfers their business into a limited company for shares -- conditions, BADR interaction, and a worked example for 2026/27.
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.
UK companies must maintain a PSC register at Companies House. Find out who qualifies as a Person with Significant Control, the 5 conditions, and how to file correctly.
How director's loan account tax works in 2026/27: the section 455 charge, beneficial loan benefit-in-kind, repayment, write-offs and how to stay compliant.
Inside vs outside IR35 in 2026/27 -- how each status is taxed, what it costs your take-home pay and how to estimate the gap as a UK contractor.
ATED 2026/27 rates for companies owning UK residential property over £500,000: charges from £4,150 to £269,450, key reliefs for rental/development/commerce, and 30-day return filing rules.
A full guide to incorporating a buy-to-let portfolio into a limited company in 2026: SDLT on market value, CGT on disposal, mortgage implications, and s162 TCGA incorporation relief.
Umbrella or your own limited company in 2026/27? Compare take-home pay, IR35, dividend tax and admin so UK contractors can choose the right setup.
Everything limited companies need to know about the 19% small profits rate, 25% main rate, and marginal relief calculations for 2026/27.
A detailed comparison of the three main director salary strategies for 2026/27: £0, £6,396, and £12,570, with full calculations showing which is best for your situation.
A detailed tax comparison of sole trader vs limited company structures in 2026/27, including break-even analysis and the real admin costs of going limited.
The GBP 10,500 Employment Allowance cuts employer NI, but a company whose only employee is its sole director usually cannot claim it. Here is the rule and the planning around it.
Setting up a limited company in the UK costs £50 at Companies House and takes under 30 minutes online. But there are tax, accounting and compliance obligations you need to know before you start. Here's the complete 2026 guide.
Should UK contractors operate through a limited company or an umbrella company in 2026/27? We compare tax take-home, IR35 risk, expenses, employment rights and admin burden — with a worked £500/day example.
Most limited company directors take a low salary combined with dividends to minimise tax and NI. But the right split depends on employer NI, your Employment Allowance eligibility, and your personal tax position. Full worked example for 2026/27.
Dividend tax rates and the £500 allowance for 2026/27 explained. Ltd company director salary+dividend planning, ISA sheltering, and Self Assessment reporting.
Understand IR35's three key tests, use HMRC's CEST tool correctly, and see exactly what inside vs outside IR35 means for your take-home pay.
Sole trader vs Ltd company UK 2026/27: tax comparison at £30k–£100k profit, crossover points, accountancy costs, and a full £80k scenario breakdown.
Overdrawn DLA triggers a 35.75% S455 charge and a Benefit in Kind. Here's exactly how the rules work, with worked examples and the cheapest way to clear it.
Section 24 has made personal buy-to-let more expensive for higher-rate taxpayers. But does a limited company actually save you money after corporation tax, extraction costs, and higher mortgage rates? A full 2026 comparison.
