Corporation tax accountant
Corporation tax stopped being simple when the 19%/25% split arrived: profits between £50,000 and £250,000 now sit in a marginal-relief band with an effective rate many owners have never had explained — and associated companies split those thresholds, catching anyone with more than one company. A corporation tax accountant exists to get this exactly right, and to claim what you're owed on the way.
How we handle it
We prepare the computation and CT600 from your accounts, apply every relief that fits (capital allowances, losses used in the right order, R&D where genuine), and file to HMRC with the tax explained in one readable page. Payment is due nine months and a day after year end — we make sure the number and the date both arrive early.
The fixed fees behind this service
| Service | Fixed fee |
|---|---|
| Corporation Tax | from £199 |
| Limited Company Accounts | from £299 |
| R&D Tax Credits | from £999 |
Corporation Tax
Company tax computed, optimised within the rules, and filed.
- Corporation tax computation from your accounts
- Every relief you're entitled to — capital allowances, losses, AIA
- CT600 filed with HMRC with iXBRL-tagged accounts
| CT600 with accounts prepared by us | included in accounts packages |
| Standalone CT600 from your accounts | £199 |
| CT600 with capital allowances review | £299 |
Limited Company Accounts
Year-end statutory accounts and CT600, filed to Companies House and HMRC.
- Statutory year-end accounts prepared to the right standard (FRS 105 / FRS 102 1A)
- Corporation tax computation and CT600 filed with HMRC
- Accounts filed at Companies House on time
| Dormant company accounts | £49 |
| Micro-entity accounts + CT600 | £299 |
| Small company full accounts + CT600 | £449 |
Limited Company Accounts — full details, packages and FAQs →
R&D Tax Credits
Genuine research and development claims, prepared to survive HMRC scrutiny.
- Honest eligibility assessment first — we don't file weak claims
- Technical narrative written to HMRC's current expectations
- Qualifying expenditure identified and computed correctly
| Eligibility review — do you have a claim? | £0 |
| Full claim: technical narrative + computation + filing | £999 |
| Larger claim (qualifying spend over £100k) | £1,999 |
From first message to done
WhatsApp or the form — a few sentences is enough. A real person replies the same working day.
One price for the job, confirmed before anything starts. Complex case? We say so now, not on the invoice.
Photos of documents are fine. We chase whatever's missing — that's part of the job, not yours.
You review everything first; filings go to HMRC or Companies House electronically with same-day confirmation.
Deadlines that apply here
| Date | What happens |
|---|---|
| 9 months + 1 day after year end | Corporation tax payment due — before the return itself |
| 12 months after year end | CT600 return filing deadline |
| 9 months after year end | Statutory accounts due at Companies House — automatic £150+ penalty if late |
| 9 months + 1 day after year end | Corporation tax payment due to HMRC |
| 12 months after year end | CT600 corporation tax return due at HMRC |
Why choose Bohzo Accountants in the UK?
Your fee is agreed before any work starts and never changes mid-job. No hourly billing, ever.
Secure portal and WhatsApp — no office visits, no printing, no waiting rooms.
Bohzo Accountants is a trading name of IGI Security Services Ltd, Company No. 15881180.
We track every HMRC and Companies House date that applies to you, so you don't have to.
Terms you'll meet along the way
Marginal relief
The taper between the 19% small-profits rate and the 25% main rate for profits between £50k and £250k — with an effective 26.5% rate inside the band.
Associated companies
Companies under common control split the £50k/£250k thresholds between them — the rule that catches owners of more than one company.
Full expensing
100% first-year deduction on qualifying new plant and machinery for companies — timing purchases around year end matters.
Statutory accounts
The formal year-end accounts every company must file at Companies House — publicly visible, prepared to FRS standards.
FRS 105 / FRS 102 1A
The two accounting standards small UK companies use: FRS 105 for micro-entities (minimal disclosure), FRS 102 1A for small companies (fuller picture).
CT600
The corporation tax return filed with HMRC alongside a tax computation — due 12 months after year end, though the tax is due at 9 months and a day.
Accounting reference date
Your company's official year-end date, set at incorporation (changeable within limits). Accounts are due 9 months after it.
Corporation tax accountant: your questions answered
What rate of corporation tax will my company actually pay?
19% up to £50,000 profit, 25% above £250,000, and marginal relief between — an effective rate that climbs through the band (the marginal rate in it is 26.5%, which surprises people planning dividends). Associated companies divide those thresholds, so two companies halve them. We calculate it precisely rather than estimating.
When is corporation tax due?
Payment: nine months and one day after your accounting year end. The CT600 return itself: twelve months after. Note the order — the money is due before the return, which is why leaving the accounts late means flying blind on a payment you already owe.
Can you reduce the bill legitimately?
Often: full expensing on qualifying plant and machinery, using losses efficiently, pension contributions timed before year end, R&D relief where the work genuinely qualifies (we're honest about that — bad R&D claims now attract real HMRC attention). Planning beats reaction, so the best time to ask is before year end, not after.
What rate of corporation tax will my company pay?
19% on profits up to £50,000, 25% above £250,000, and marginal relief in between — an effective rate that climbs gradually. Associated companies split those thresholds, which catches many owners with more than one company. We calculate it precisely.
The payment is due before the return — is that right?
Yes, oddly: payment is due 9 months and 1 day after year end, but the return itself isn't due until 12 months. We prepare everything well before the payment date so you know the bill with time to plan.
My company hasn't traded — do I still need to file?
Yes. Even dormant companies must file accounts at Companies House and usually a confirmation statement. Our dormant package (£99) handles it all so you avoid penalties for a company that isn't even trading.
Which accounting standard will my accounts use?
Most small companies file micro-entity accounts under FRS 105 or small-company accounts under FRS 102 Section 1A. We pick the right one for your size and circumstances — it affects what's disclosed publicly at Companies House, and we'll explain the trade-offs.
Does my work actually qualify as R&D?
The test is whether you sought an advance in science or technology by resolving uncertainty a competent professional couldn't readily solve. Routine development doesn't qualify; genuine technical problem-solving often does. Our free eligibility review gives you a straight answer before you spend anything.
How much is a claim worth?
Under the merged scheme, broadly a 20% expenditure credit on qualifying spend — staff costs, subcontractors, software, consumables. A company with £100,000 of qualifying spend sees a benefit in the region of £15,000–£16,000 after tax.
Corporation Tax in popular locations
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