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Corporation tax

Corporation tax accountants for UK limited companies.

CT600 filing, tax computations, payment-date tracking, and the planning conversations that happen before windows close.

Most directors meet their corporation tax bill too late. We discuss it monthly through the Portfolio Reporting Pack, so by year end the bill is forecastable, payable, and already connected to salary, dividend, pension, and R&D decisions.

Direct answer

A corporation tax accountant prepares the company's tax computation, files the CT600 Company Tax Return, tracks the 9 months and 1 day payment deadline, checks the correct Corporation Tax rate, and reviews reliefs such as capital allowances, R&D, and pension contributions. RR Accountants does this for UK limited companies through Compliance Vault™, with monthly tax forecasting and deadline ownership.

Reviewed by Iftikhar ur Rashid, FCCA. General information, not personal tax advice.

Who needs corporation tax handled

Is this for you?

  • Every UK limited company that has made a taxable profit
  • Companies with R&D-eligible spend that may qualify for credits
  • Directors taking salary and dividends who need the company and personal tax positions joined up
  • Companies with pension contribution opportunities to reduce CT
  • First profitable year — the 9 months and 1 day payment deadline often surprises directors
  • Companies approaching the £50,000 or £250,000 profit bands
What we do

What's included.

  • CT600 preparation & filing

    Tax computation prepared, reviewed, and filed with HMRC on time.

  • Forward CT forecasting

    Estimated CT liability surfaced monthly so the bill is never a surprise.

  • R&D identification

    If your work qualifies, we identify and quantify the claim.

  • Capital allowances review

    Annual Investment Allowance, full expensing where available, plant and machinery — claimed correctly.

  • Salary / dividend planning

    Reviewed annually so the company and director positions are considered together.

  • Pension timing

    Contributions surfaced before the window closes to reduce CT on profitable years.

  • Rate and marginal relief check

    Small profits rate, main rate, and marginal relief reviewed for the accounting period.

  • Payment-date tracking

    The tax payment date is tracked separately from the CT600 filing deadline.

How Compliance Vault™ applies

The system that turns this service into a year-round process.

Portfolio Reporting Pack surfaces estimated CT liability monthly. Deadline Lock tracks the 9-month-and-1-day payment date. Evidence Pack maintains the records HMRC would need if they ever enquired.

Read more about Compliance Vault™
Service standards

Documented in your engagement letter. Reviewed annually.

  • WhatsApp typically under 30 min
  • Email within 1 working day
  • Monthly close by the 7th
  • Phone manned reception, typically within 10 min
How it works

Three steps. No back-and-forth.

  1. Step 01: 20-minute call

    We confirm fit and walk through how this service would work for your business.

  2. Step 02: Engagement and onboarding

    Engagement letter, Direct Debit, and Compliance Vault™ setup — typically within 24 hours.

  3. Step 03: Year-round delivery

    Monthly numbers, tracked deadlines, advisory raised — and an Annual Compliance Review every 12 months.

Annual Compliance Review

Every client. Every year.

Every RR client is reviewed annually to keep engagement terms, KYC records, service scope, and payment arrangements current. It is the mechanism that turns corporation tax from a filing task into a maintained standard.

Read more about the Annual Compliance Review
  • Letter of Engagement

  • KYC / AML records

  • Service scope

  • Payment arrangement

How fees are scoped

Corporation tax fees depend on accounts, profit complexity, reliefs, and advisory scope.

A specific fee is agreed in writing after your 20-minute call. No hourly billing. No surprise charges. No add-on tiers.

Why RR Accountants

What you get from us that you don't get elsewhere.

  • Forward-looking, not retrospective

    CT is forecast monthly — most clients can predict their bill by month 6.

  • R&D properly identified

    Most companies that qualify never claim. We screen every client annually.

  • Director planning joined up

    Salary, dividends, pension contributions, and director Self Assessment are reviewed alongside the company tax file.

  • No invented schemes

    We don't comment on aggressive or grey-area arrangements. Standards-led, not scheme-led.

Frequently asked

Corporation tax accountants for UK limited companies — common questions.

  • What does a corporation tax accountant do?

    A corporation tax accountant prepares the company tax computation, files the CT600, checks the correct rate and marginal relief position, reviews reliefs and allowances, tracks the payment deadline, and connects the company tax bill to director salary, dividends, pensions, and R&D where relevant.

  • When is corporation tax due?

    For most UK limited companies, corporation tax is due 9 months and 1 day after the end of the accounting period. The CT600 return must be filed within 12 months of year end. Larger companies (taxable profits over £1.5m) pay quarterly instalments.

  • What is the corporation tax rate?

    From April 2023, the UK corporation tax rate is 25% for companies with profits over £250,000, with a small profits rate of 19% for profits under £50,000 and marginal relief between those bands. Rates can change in Budget announcements — we apply current rates for your specific period.

  • Can you claim R&D tax credits for me?

    Yes — for qualifying R&D activity. We identify R&D potential annually, prepare the technical narrative and cost computation, and submit the claim with the CT600. HMRC has tightened its R&D scrutiny significantly; we only claim where the activity genuinely qualifies and the evidence is robust.

  • How is my salary and dividend mix optimised?

    Annually, we review your director's salary, dividend extraction, and whether pension contributions could reduce the company's Corporation Tax liability. The right answer depends on company profit, director income, employer National Insurance, pension goals, and the current dividend tax rates. Reviewed in writing at the Annual Compliance Review.

  • What if this is my company's first profitable year?

    The biggest risk is cash-flow surprise. Corporation Tax is usually paid 9 months and 1 day after the accounting period, before the CT600 filing deadline. We forecast the bill during the year, ring-fence the payment date in Deadline Lock, and discuss pension, salary, dividend, and relief decisions before year end.

Fit check

Before you book, check whether this is the right type of firm for you.

Good fit

  • You want compliance handled before deadlines become urgent.
  • You want advice based on clean records, not January guesswork.
  • You value published response standards and a named accountant.

Not the right fit

  • You want the cheapest filing-only option.
  • You want grey-area schemes or aggressive tax positions.
  • You regularly send records late and still expect rush filing.

Book a 20-minute call.

We'll confirm whether we're a fit, and if we are, we'll tell you exactly what corporation tax would look like for your business.