Corporation Tax Advisory
Corporation Tax Services
for Limited Companies
to proactive structuring.
Corporation Tax Is Not Just an Annual Filing
Every limited company has to file a Company Tax Return. Far fewer companies are actually paying the right amount of tax — not because anyone is doing anything wrong, but because the rules around the headline rate keep shifting, and a return prepared purely to meet the deadline misses most of the value sitting inside it.
We treat corporation tax as an ongoing planning relationship: understanding where your profits sit against the current thresholds, what you’re entitled to claim, and how your company structure affects both — not just producing a compliant CT600 once a year.
We treat corporation tax as an ongoing planning relationship: understanding where your profits sit against the current thresholds, what you’re entitled to claim, and how your company structure affects both — not just producing a compliant CT600 once a year.
What's Changed, and Why It's Worth Getting Right
The headline rates have been stable since April 2023 — 19% on profits up to £50,000, 25% above £250,000, with marginal relief tapering the effective rate to 26.5% in between — but several changes around those rates now materially affect what a well-run company actually pays:
- HMRC's own free online filing service for Company Tax Returns closed on 31 March 2026, so returns must now be filed using commercial software or through an agent
- Capital allowances shifted for 2026 — a new 40% first-year allowance for qualifying acquisitions from January 2026, alongside a reduced 14% main pool writing-down rate from April 2026, sitting alongside the ongoing 100% full expensing regime for new plant and machinery
- The R&D merged scheme now requires advance claim notification within six months of your accounting period end if you're a new or lapsed claimant, plus a mandatory additional information form — procedural steps that can invalidate a genuinely qualifying claim if missed
- The rate on loans to participators rose to 35.75% from 6 April 2026, changing the maths on informal director drawings
- Associated company rules divide your tax thresholds every time a new company appears anywhere in your group — including an overseas subsidiary — which catches many growing and internationally structured businesses off guard
Our Corporation Tax Services
Company Tax Return
Company Tax Return (CT600) preparation and filing, using compliant commercial software now that HMRC's own filing service has closed
Rate & threshold planning
Tracking where your profits sit against the £50,000/£250,000 bands, marginal relief, and the impact of any associated companies, so you're not caught out by a rate change you didn't see coming
Capital allowances & full expensing claims
Timing and categorising capital spend correctly across the main pool, special rate pool, the new 40% first-year allowance, and full expensing to maximise upfront relief
R&D tax relief claims
R&D tax relief claims under the merged scheme, including advance notification, the additional information form, and identifying enhanced support where your company qualifies as R&D-intensive
Group & international structuring
Advising on associated company thresholds, group relief, and the corporation tax implications of a UK company with an overseas parent or subsidiary
Loss relief & group relief planning
Loss relief and group relief planning to make the most efficient use of losses across a single company or a group
Owner-manager tax planning
Salary versus dividend extraction, and the current cost of loans to participators
HMRC enquiry support
HMRC enquiry support for corporation tax return checks and compliance reviews
Built for Companies Structured Across the UK and the UAE
A growing number of the companies we work with aren’t purely domestic — they have a parent, subsidiary, or expansion plan connecting London to the UAE. Through our Dubai practice, licensed since 2016, and our ADGM licence in Abu Dhabi, established in 2026, we understand both sides of that structure directly, rather than treating the UK entity in isolation and referring the rest out.
In practice, that means correctly identifying associated companies across a UK-UAE group before the return is filed, coordinating how profits and intra-group transactions are reported on each side, and giving one team a full view of the structure when you’re deciding where to incorporate the next entity.
A Modern, Straightforward Client Experience
Corporation tax compliance shouldn’t mean chasing you for spreadsheets every March. Our process is built around removing that friction:
- A secure client portal for exchanging accounts, invoices, and supporting records without long email chains
- Direct, encrypted data exchange with HMRC's own systems to pull through the figures already on file and reduce manual re-keying and errors
- Electronic signature for reviewing and approving your Company Tax Return and computations remotely
- Automated tracking of your filing deadlines and payment dates, so nothing is left to a calendar reminder
- Real-time visibility of exactly where your return and any R&D or capital allowances claim stand
Who This Is For
- Growing limited companies moving between the small profits and main rate bands, where marginal relief and timing decisions matter
- Companies investing in product, technology, or process improvement that may qualify for R&D tax relief under the merged scheme
- Businesses making capital investments who want to make full use of the current allowances regime
- Groups with a UK and UAE structure — whether a UK company expanding into Dubai or Abu Dhabi, or a UAE parent establishing a UK subsidiary
- Owner-managed companies reviewing how they extract profit under the current rules
Why Silver Stone Partners
Proactive, not just compliant
Capital allowances, R&D eligibility, and associated-company planning are a standard part of how we prepare every return, not an add-on service
Genuine cross-border presence
Licensed in Dubai since 2016 and in ADGM, Abu Dhabi since 2026, for clients with a real UK-UAE structure to manage
Partner-level involvement
The person reviewing your capital allowances or R&D claim is the person you speak to, not a rotating trainee team
Current on the 2026 rule changes
Including the closure of HMRC's free filing service, the revised capital allowances rates, and the merged R&D scheme's notification requirements
Fixed, transparent fees
Fixed, transparent fees agreed in advance, so there are no surprises at year end
Frequently Asked Questions
It depends on your taxable profits and how many associated companies you have. Below £50,000 (adjusted for associated companies) you pay 19%; above £250,000 you pay 25%; in between, marginal relief applies an effective rate rising to 26.5%. We’ll confirm your specific position rather than assume the headline rate applies.
In practice, usually yes. HMRC closed its own free online filing service for Company Tax Returns on 31 March 2026, so returns generally need to be filed using commercial software or through an agent.
Many companies can, but the process is stricter than it used to be. Since April 2024, most claims fall under a single merged scheme, and new or lapsed claimants must submit an advance notification within six months of their accounting period end, plus a mandatory additional information form. We handle both as part of preparing your claim.
It can. A new associated company anywhere in your group, including overseas, divides the UK corporation tax thresholds for every company in the group. We assess this as part of the structuring decision, not after the return is due, and can advise on both the UK and UAE side directly.
The main pool writing-down allowance rate has dropped to 14% from April 2026, and a new 40% first-year allowance applies to qualifying acquisitions from January 2026, alongside the existing 100% full expensing regime for new plant and machinery. Timing capital spend correctly against these changes can have a meaningful cash impact.
Get a corporation tax position that’s planned, not just filed.
Schedule a consultation to discuss your corporate structure and upcoming strategic initiatives.