Every limited company has to file a corporation tax return and pay what it owes to HMRC, on time and to the penny. But the difference between a return that simply complies and one that is genuinely optimised can be substantial - it comes down to claiming the right allowances and reliefs, and planning ahead. I Sumar & Co prepare corporation tax returns for companies across the UK. As specialist accountants, we make sure your return is accurate, fully compliant and as tax-efficient as the rules allow.
What Our Corporation Tax Service Includes
-
Preparation and filing of your CT600 corporation tax return
-
Accurate corporation tax computations
-
Claiming capital allowances on qualifying assets
-
Identifying reliefs your company is entitled to
-
Filing to HMRC and Companies House as required
-
Calculating what you owe and when it is due
-
Advice on timing and structure to improve tax efficiency
-
Dealing with HMRC on your behalf
Pay What You Owe - and Not More
Corporation tax is rarely as simple as applying a single rate to your profits. For the 2026/27 tax year, companies pay 19% on profits up to £50,000 and 25% on profits above £250,000, with marginal relief tapering the rate in between - so the way your profits, timing and reliefs line up has a real effect on your final bill. We make sure you claim everything you're entitled to, from capital allowances and full expensing on qualifying equipment to the most efficient balance of salary and dividends for director-shareholders. We prepare and file your CT600 return, calculate what's due, and flag your payment date well in advance (nine months and one day after your accounting period ends) so there are no surprises. Rates and thresholds change from year to year - we always work from the current figures published on gov.uk.
Corporation Tax - Frequently Asked Questions
Corporation tax is generally due nine months and one day after the end of your accounting period, while the return itself is filed within twelve months. The two deadlines differ, which catches many directors out. We track both for you. The exact rules are published at gov.uk.
Legitimately, through capital allowances, claiming all available reliefs, the right mix of salary and dividends, and good timing of income and costs. We plan ahead with you rather than simply filing after the year has closed.
Yes. We handle your corporation tax return to HMRC and your statutory accounts to Companies House, making sure the figures are consistent and both deadlines are met.
Construction & CIS
Tech & Creative Agencies
