Corporate tax in United Kingdom, explained against HM Revenue and Customs (HMRC): the headline rate, how taxable profit is calculated, filing and payment
What a company owes in United Kingdom depends on how its tax authority defines profit, residence and reliefs.
Scotland and Northern Ireland keep separate legal systems for some matters, so a UK-wide rule is not always uniform. Tax here is administered by HM Revenue and Customs (HMRC), and the guides below walk through the headline rate, how taxable profit is calculated, filing and payment deadlines, and the reliefs a small company can claim for United Kingdom specifically.
Detailed overview of UK corporation tax rates in 2026, including main rates, payment deadlines, and relevant regulations.
Explore tax-efficient ways to pay yourself from a UK Ltd company, including salary, dividends, and employer contributions in 2026.
Comprehensive UK VAT guide for businesses in 2026, detailing rates, registration thresholds, and key filing requirements.
