Know what your company owes, when it is due and which legitimate reliefs may reduce the final bill.
Corporation Tax should never become a last-minute calculation based on incomplete records and rushed assumptions. Pearl Lemon Accountants supports UK limited companies with CT600 preparation, tax computations, iXBRL submissions, relief reviews and year-round Corporation Tax planning.
Our corporate tax accountants examine the figures behind your statutory accounts, identify relevant adjustments and explain your expected liability before submission. Whether you operate from London, manage a growing UK company or oversee an overseas-owned UK subsidiary, you receive a clear filing timetable and practical support built around your accounting period.
From Chancery Lane to companies across England, Scotland, Wales and Northern Ireland, our focus is simple: accurate figures, timely submissions and fewer unwelcome HMRC surprises.
Your return is the final output. The real work lies in checking the records, calculating taxable profits, reviewing reliefs and planning for the payment date.
A Company Tax Return must agree with the statutory accounts and supporting tax computation. Missing adjustments, inconsistent figures or incomplete records can delay filing and create avoidable questions.
We prepare the CT600, relevant supplementary pages and supporting Corporation Tax computation. The figures are reconciled against your accounts before the return is presented for approval.
Included work:
Business outcome:
A complete submission supported by a clear calculation rather than an unexplained final tax figure.
The accounting profit shown in your accounts is not automatically the amount on which Corporation Tax is charged. Depreciation, entertainment, capital expenditure, losses, finance costs and other entries may require separate tax treatment.
We calculate taxable total profits after reviewing the relevant adjustments, rates and reliefs. You receive an explanation of the expected liability, the assumptions used and the payment date.
Included work:
Business outcome:
Greater cash-flow visibility before Corporation Tax becomes due, including a clear figure to include in your financial planning.
HMRC generally requires the Company Tax Return to be submitted with accounts and tax computations in iXBRL format. Figures filed with HMRC should also remain consistent with the accounts submitted to Companies House.
We coordinate the accounts and tax-return work so both submissions are based on reconciled records. Where another accountant has prepared the accounts, we can review the available information before agreeing the tax-filing scope.
Included work:
Business outcome:
Fewer inconsistencies between the records seen by HMRC and Companies House.
Many Corporation Tax decisions need attention before the accounting period ends. Waiting until the return is due may mean that the relevant transaction date has already passed.
We review planned expenditure, pension contributions, asset purchases, company losses and other relevant matters before year-end. The work is based on the company’s circumstances and the information available at the time.
Potential review areas:
Business outcome:
A clearer tax position before the books close, with more time to assess commercially sensible actions.
A tax relief is only useful when the company qualifies and has the records needed to support the claim. Applying a relief without reviewing the conditions can create future compliance risk.
We assess the company’s expenditure, losses, assets and group structure to identify areas that merit further examination. Any claim is prepared according to the available evidence and applicable rules.
Potential relief areas:
Business outcome:
Eligible claims are considered as part of the calculation rather than left unnoticed in the bookkeeping records.
An HMRC letter should be assessed promptly, but it should not trigger a rushed or unsupported response. The correct approach depends on the question asked, the period involved and the quality of the available records.
We can review Corporation Tax correspondence, assess historic computations and help prepare supporting information. Where an error is identified, we can consider whether an amendment or another corrective step is required.
Support may include:
Business outcome:
A structured response based on the records, relevant period and specific HMRC request.
Our year-end figures were ready, but we still had no clear view of the final Corporation Tax position. The team reviewed the computation, explained the adjustments and gave us a clear payment timetable. That meant our finance team could plan the cash requirement without a last-minute surprise.
We needed more than someone to file a CT600. We wanted the accounts, tax calculation and year-end planning handled as one joined-up piece of work. The communication was straightforward, the queries were organised and we always knew what information was outstanding.
Our group structure made the Corporation Tax thresholds and loss position difficult to assess internally. The work was broken down company by company, with the intercompany issues clearly identified. We came away with a much better understanding of the filing position for each entity.
No surprises, no last-minute scramble. The team explained our CT600 position in plain English and kept the process moving during a busy London year-end. We knew which documents were needed, when the tax was due and which areas required further review. That clarity made a proper difference to our planning.
Meet us near Chancery Lane or complete the entire process remotely from anywhere in the United Kingdom.
We support companies near the City, Holborn and Chancery Lane that need coordinated accounts, CT600 and year-end tax work.
Central London consultancies, agencies and professional firms receive remote or meeting-based support aligned with their accounting periods.
We assist growing companies, financial businesses and UK subsidiaries operating around Canary Wharf, Shoreditch and East London.
Companies in Hammersmith, Chiswick, Ealing and the Heathrow business corridor can complete records, approvals and filings digitally.
Support is available across Camden, Islington, Southwark, Croydon, Richmond and other Greater London commercial districts.
From Manchester and Birmingham to Edinburgh, Cardiff and Belfast, UK companies can use the same secure remote process without travelling to London.
“No surprises, no last-minute scramble.”
Bank holidays can reduce the number of working days available for approvals and payments. Easter, the August bank holiday, Christmas and Boxing Day should be considered when a filing or payment date falls near a closure period.
Start the review early rather than relying on a finance director, bookkeeper or authorised signatory being available during annual leave.
These models show the level of planning detail each published case study should provide.
An overdue filing brought back under control
The company's draft accounts were available, but the tax computation had not been completed. Several ledger entries required clarification, and management did not have a confirmed Corporation Tax figure.
The accounting records, year-end journals and fixed-asset schedule were reviewed, with questions grouped into one structured request rather than sent in repeated emails.
The accounts-to-tax reconciliation was prepared, disallowable expenditure was identified, capital expenditure was reviewed and a draft CT600 package was produced for approval.
The company received one approved tax figure, one filing pack and one payment timetable.
Associated-company rules assessed across a growing group
Management had applied the headline £50,000 and £250,000 profit thresholds independently to each company without assessing the associated-company rules.
Ownership, control, accounting periods and taxable-profit estimates were reviewed across the group.
The applicable thresholds were assessed, company-level calculations were prepared and the directors received a group filing calendar.
Management gained a clearer view of which rate calculations required adjustment and when each payment was expected.
Year-end planning moved into the management timetable
Corporation Tax was considered only after the year-end accounts had been drafted. The directors had no monthly tax provision and regularly had to move cash shortly before payment.
Management accounts, forecast profits, planned recruitment, pension contributions and capital expenditure were reviewed.
A tax-provision schedule, records checklist and pre-year-end review date were added to the company's finance calendar.
The directors could monitor the expected liability alongside payroll, VAT and other working-capital commitments.
| Case | Scope | Headline Outcome |
|---|---|---|
| Case 01 – London Software Company | Overdue CT600 recovery | Filing-ready in 21 days from complete records |
| Case 02 – Property and Services Group | 4 connected companies | Associated-company thresholds correctly applied |
| Case 03 – Manchester Professional Services Firm | Ongoing tax provisioning | Quarterly checkpoints across a 12-month cycle |
Every option is assessed against real figures and real deadlines, so the position is understood before a return is filed or a payment falls due.
Every stage has a defined purpose, required input and approval point.
We confirm the company structure, accounting period, deadline, current filing status and work required.
You receive a focused checklist covering accounts, bookkeeping, assets, losses, payroll and group-company information.
We reconcile accounting profit to taxable profit and assess relevant rates, adjustments, reliefs and allowances.
You receive the draft tax computation, CT600 figures, expected payment and any outstanding questions for review.
The approved return is submitted, confirmation is recorded and the next review date is added to the timetable.
The work connects compliance, accounts, cash flow and future planning rather than treating the CT600 as an isolated form.
Your accounts, tax computation and CT600 are reconciled before submission to reduce unexplained differences.
Relevant expenditure, losses, contributions and planned transactions can be examined before the accounting period closes.
Associated companies, subsidiaries, overseas ownership and group transactions are considered where they affect the calculation.
You receive the expected Corporation Tax figure and due date in a format that can be added to the company’s cash-flow plan.
Records, queries, approvals and filing confirmations can be handled remotely, with London meetings available where appropriate.
Technical matters are explained without assuming that every director wants to read a tax manual before approving the return.
These figures explain why accurate calculations, early preparation and deadline control matter.
| UK Corporation Tax Measure | Current Figure | Commercial Meaning |
|---|---|---|
| Main Corporation Tax rate | 25% | Generally applies where profits exceed £250,000. |
| Small profits rate | 19% | May apply where profits are £50,000 or less. |
| Marginal relief range | £50,000 to £250,000 | Creates a gradual increase between the two rates. |
| Standard CT payment deadline | 9 months and 1 day | Usually measured from the end of the accounting period. |
| Company Tax Return deadline | 12 months | Usually measured from the end of the accounting period. |
| UK private-sector businesses (2025) | 5.69 million | Shows the scale of the national business base. |
| Registered VAT or PAYE businesses (March 2025) | 2.73 million | Represents active employer and registered-business activity. |
| Corporate tax receipts (2024–25) | £97.2 billion | Total receipts from all corporate taxes. |
| HMRC tax gap estimate (2024–25) | 6.4% | Estimated difference between tax due and tax collected. |
The 19% and 25% rates cannot always be applied by looking at one company's profit in isolation. Associated companies and short accounting periods can reduce the relevant thresholds. Larger companies may also need to pay Corporation Tax by instalments rather than using the standard payment timetable.
A corporate tax accountant calculates taxable profits, prepares the Corporation Tax computation and CT600, reviews applicable reliefs and supports the company’s filing and payment timetable. The work may also include statutory accounts, iXBRL documents, HMRC correspondence and pre-year-end tax planning.
A Company Tax Return is normally due 12 months after the end of the accounting period it covers. The payment deadline is normally earlier, so filing and payment should be treated as separate obligations.
Companies with taxable profits within the standard payment rules normally pay Corporation Tax nine months and one day after the end of the accounting period. Companies with higher profits may need to pay by instalments.
No. The main rate is 25%, while qualifying companies with profits of £50,000 or less may pay the 19% small profits rate. Marginal relief may apply between £50,000 and £250,000. Associated companies and short periods can reduce these thresholds.
Common records include statutory accounts, the trial balance, general ledger, fixed-asset register, payroll information, pension contributions, loan-account details, prior returns, loss schedules and group-company transactions. The final checklist depends on the company.
Potentially, yes. The accounts and supporting records must first be reviewed, and professional clearance may be required. The scope will depend on the quality and completeness of the information supplied.
An overdue return can be assessed after reviewing the accounting period, available records, Companies House position and any HMRC correspondence. The required work and likely timetable should be agreed before preparation begins.
Qualifying losses may sometimes be used against profits from the same period, earlier periods or future periods. Group relief may also be available in qualifying company groups. The treatment depends on the type of loss and the company’s circumstances.
Records held in common cloud-accounting platforms can be reviewed as part of the accounts and Corporation Tax process. Access requirements and bookkeeping corrections should be agreed during onboarding.
Yes, subject to the required expertise and agreed scope. UK subsidiaries and overseas companies with UK activities may need support with Corporation Tax, related-party transactions, permanent-establishment issues and other cross-border matters.
We can review the correspondence, relevant return and supporting computation before agreeing the response work. The scope depends on the type of HMRC enquiry and the records available.
Corporation Tax becomes harder to manage when the records, calculation and approval are left until the final weeks. Start with a review of your accounting period, current filing position and available financial information.
Pearl Lemon Accountants can assess the work required, identify the next deadline and explain which records are needed before preparation begins.
Whether your company is based near Chancery Lane, elsewhere in London or anywhere across the UK, the process can be completed through secure digital records and scheduled review calls.
Accounting problems can slow down your business. Let us handle your accounting needs and give you the freedom to focus on growth. Get expert help today—book your consultation now.
