Corporation Tax Returns in Glasgow
Professional CT600 preparation and filing for limited companies. We ensure accurate calculations, maximise reliefs, and meet all HMRC deadlines.
At a Glance
LimeTree Accounting Solutions prepares and files CT600 Corporation Tax returns for limited companies in Glasgow. For 2026/27, companies pay 19% on profits up to £50,000 and 25% on profits over £250,000, with marginal relief in between. Corporation Tax is due 9 months and 1 day after your year end, and the return 12 months after it.
Expert Corporation Tax Services
Every UK limited company must file a Corporation Tax return (CT600) with HMRC. Getting it wrong can mean penalties, overpaid tax, or unwanted HMRC enquiries. At LimeTree Accounting Solutions, we handle everything to ensure your company meets its obligations while minimising your tax burden.
What We Handle
- CT600 preparation and filing – Accurate calculation and submission to HMRC
- Tax computation – Detailed calculation of your company's tax liability
- Capital allowances – Claiming relief on qualifying business assets
- R&D tax credits – Identifying qualifying research and development activities
- Loss relief planning – Optimising the use of trading losses
- HMRC correspondence – Handling all queries and investigations
Key Deadlines
Corporation Tax has strict deadlines that must be met to avoid penalties:
- 9 months and 1 day after year end – Corporation Tax payment due
- 12 months after year end – CT600 return filing deadline
Current Corporation Tax Rates (2026/27)
Understanding the rates helps with tax planning:
- Small profits rate (19%) – Profits up to £50,000
- Main rate (25%) – Profits over £250,000
- Marginal relief – Profits between £50,000 and £250,000
Why Choose LimeTree?
- AAT accredited professionals
- Fixed, transparent pricing
- Proactive tax planning advice
- Personal service – you'll work directly with Sardar
Frequently Asked Questions
Common questions about Corporation Tax
What is the Corporation Tax rate for 2026/27?
The small profits rate is 19% for profits up to £50,000 and the main rate is 25% for profits over £250,000. Companies with profits between £50,000 and £250,000 pay the main rate reduced by marginal relief, giving an effective rate between the two. These limits are reduced if you have associated companies or a short accounting period.
When do I pay Corporation Tax?
For most small companies, Corporation Tax is due 9 months and 1 day after the end of the accounting period. The CT600 return is due 12 months after the period end. Large companies with profits over £1.5 million pay in quarterly instalments.
What expenses can a limited company deduct?
Costs incurred wholly and exclusively for the business are generally deductible, including salaries, employer pension contributions, rent, software, professional fees and business travel. Equipment usually qualifies for capital allowances, including the Annual Investment Allowance of up to £1 million.
Can you help reduce my company's Corporation Tax?
Yes, within the rules. We make sure all allowable costs and capital allowances are claimed, review the timing of spending and pension contributions, and plan director pay so salary and dividends are tax-efficient overall.
Related guides: Corporation Tax for small companies · Director salary vs dividends 2026/27
Let Us Handle Your Corporation Tax
Focus on running your business while we take care of your tax obligations.