UK Corporation Tax 2026 — Complete Guide for LTD Company Owners
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Corporation Tax in the UK — What LTD Owners Must Know in 2026
If you own a UK Limited Company, understanding Corporation Tax is essential. Here’s everything you need to know about rates, deadlines, and compliance for the 2026/27 tax year.
Corporation Tax Rates 2026
The UK operates a tiered Corporation Tax system:
- Small Profits Rate (19%) — for companies with profits under £50,000
- Main Rate (25%) — for companies with profits over £250,000
- Marginal Relief — for profits between £50,000 and £250,000
Key Deadlines
- Company Tax Return (CT600) — 12 months after the end of your accounting period
- Payment — 9 months and 1 day after the end of your accounting period
- First-year companies — may have different deadlines
What Expenses Can You Deduct?
Allowable expenses reduce your taxable profit:
- Office costs and rent
- Staff salaries and contractor fees
- Professional services (accounting, legal)
- Travel and subsistence
- Marketing and advertising
- Capital allowances on equipment
Filing Requirements
All LTD companies must:
- Register for Corporation Tax with HMRC within 3 months of starting business
- File Company Tax Return (CT600) online
- Submit full statutory accounts to Companies House
- Pay any Corporation Tax due by the deadline
Non-Resident Company Owners
If you’re a non-UK resident running a UK LTD, you still pay Corporation Tax on UK profits. Your personal tax situation depends on your country of residence and applicable double taxation treaties.
Contact us for a personalised consultation on your LTD’s tax obligations in 2026.
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