Last reviewed: October 2026
Corporation Tax rates
The main rate is 25% for profits over £250,000. The small profits rate of 19% applies to profits of £50,000 or less, with marginal relief between those limits. Limits are reduced for associated companies and short accounting periods.
Payment and filing deadlines
Most small companies must pay Corporation Tax 9 months and 1 day after the end of the accounting period. The Company Tax Return (CT600) is due 12 months after the period end — payment comes first.
Companies House accounts
Private companies normally file annual accounts with Companies House within 9 months of the accounting reference date (21 months after incorporation for first accounts). A confirmation statement is required at least once every 12 months.
Directors' practical checklist
Reconcile bank accounts, review director's loan account balances, record dividends with proper paperwork, and review payroll and pension duties before the year end.
Official sources
This guide is general information only, not advice for your circumstances. Rates and rules change — check the official sources or speak to us before acting.