Mittal & Associates — Chartered Accountants
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Corporation Tax Compliance & Strategic Planning

Filing your CT600 is only the baseline. We proactively audit your capital allowances, deductible expenses, and group loss reliefs to legally minimise your Corporation Tax bill.

What We Cover in Corporation Tax

Under current UK rules, Corporation Tax is charged at 19% for small profits under £50,000, and up to 25% for taxable profits over £250,000 (with marginal relief applied in between). Our role is to ensure your business uses every statutory relief available to reduce the final tax bill before it is filed.

CT600 Return Preparation

Complete preparation and electronic submission of your annual CT600 return, tax computation schedules, and iXBRL accounts directly to HMRC.

Capital Allowances & AIA

Maximising the £1,000,000 Annual Investment Allowance (AIA), 100% Full Expensing on qualifying plant and machinery, and integral feature claims.

Deductible Business Expenses

Reviewing commercial expenditures, home-office costs, software subscriptions, travel, and motor expenses to ensure maximum allowable deductions.

Loss Relief & Group Structuring

Strategic utilisation of trading losses—carrying them back against previous profitable periods to generate immediate HMRC cash tax refunds.

Employment Taxes, Payroll & Share Schemes

Corporation Tax efficiency goes hand-in-hand with staff remuneration and employee incentives. We assist UK businesses with:

  • PAYE, NICs & Auto-Enrolment: Structuring tax-efficient payroll, optimizing Class 1 and Class 1A employer National Insurance.
  • Enterprise Management Incentives (EMI): Setting up HMRC-approved EMI share option schemes to retain key staff with highly tax-favoured capital gains treatment.
  • IR35 & Off-Payroll Rules: Defensible status determinations for contractors and guidance on agency rules under Chapter 10 ITEPA.

Key UK Statutory Deadlines

Missing HMRC dates leads to automatic statutory penalties and interest. We guarantee zero deadline surprises.

Corporation Tax Payment
9 Months & 1 Day
after your financial year-end date
CT600 Return Filing
12 Months
after your financial year-end date

Speak to a Corporate Tax Advisor

Book a 30-minute discovery call to review your company accounts, allowances, or upcoming year-end deadline.

Prefer to talk directly?

020 8432 2774