Corporation Tax Return
Who Needs to Pay Corporation Tax?
UK-registered limited companies must pay corporation tax on their profits. Non-UK companies may also be liable if they operate, manage, or own substantial business activity within the UK.
Filing a Corporation Tax Return
All active companies must file a corporation tax return with HMRC annually. There are various reliefs available to reduce your tax liability and improve your financial strategy.
How Marsal Accountants Can Help
We offer tailored corporation tax support to help you stay compliant and focused on growth. With client-facing hours of experience, our team ensures your tax affairs are handled efficiently and accurately — so you can make confident decisions without distractions.
Our Corporation Tax Services Include
- Preparation and submission of digital tax returns and computations
- Calculation of tax provisions for your accounts
- Conversion of accounts into iXBRL format for HMRC submission
- Compliance with corporation tax self-assessment rules
- Advice on payment timing and tax planning
- Tax-efficient remuneration strategies
- Capital allowances reviews (AIA, ECA)
- Support with R&D Tax Relief and R&D tax credit claims
Corporation Tax Rates
As of April 2023, the UK Corporation Tax main rate is 25% for profits over £250,000. A small profits rate of 19% applies to profits up to £50,000, with marginal relief between the two thresholds.
Why Choose Marsal Accountants
We combine precision, transparency, and strategic insight to help you stay compliant and minimise your tax liabilities. Contact us today for personalised advice tailored to your business.