How to Calculate Corporation Tax in the UK (2025-26) | Pro Tax Accountant

Описание: Corporation Tax is one of the most important financial obligations for limited companies in the UK — but calculating it correctly can be confusing. In this complete 2025-26 guide, Pro Tax Accountant, a trusted UK-based accounting firm, explains how to calculate Corporation Tax in the UK, step by step. Whether you run a small business, a growing company, or a newly formed limited company, understanding the current rules can save you money and ensure full HMRC compliance.
Corporation Tax rates have changed in recent years, and the 2025-26 structure continues to follow HMRC’s updated model, which includes the main rate, small profits rate, and marginal relief. This video simplifies everything and shows you exactly how to determine what your company owes.
In this clear and practical guide, Pro Tax Accountant covers:
• What Corporation Tax is and which businesses must pay it in 2025-26.
• The Corporation Tax rates for 2025-26 and when each rate applies.
• How to calculate taxable profit, including allowable expenses and disallowed costs.
• How capital allowances reduce your company’s taxable profits.
• How to apply Marginal Relief when your profits fall between the lower and upper thresholds.
• The formula for calculating Corporation Tax step by step.
• How to calculate Corporation Tax for companies with associated businesses.
• What counts as trading profit, investment profit, and chargeable gains.
• How losses can be carried forward or carried back to reduce your tax bill.
• Deadlines for filing your Company Tax Return (CT600) and paying your Corporation Tax.
• Common mistakes companies make when calculating their tax.
• Why working with an accountant can help you legally reduce your Corporation Tax bill.
This 2025-26 guide has been created for UK taxpayers, company directors, small business owners, contractors, and anyone managing a limited company. It offers clear explanations and practical examples to help you stay compliant and avoid penalties.
For more detailed information on this topic, read the full article “How to Calculate Corporation Tax in the UK” at https://www.protaxaccountant.co.uk/po....
At Pro Tax Accountant, we have over 16 years of experience supporting UK businesses with Corporation Tax calculations, CT600 filing, bookkeeping, VAT, payroll, and HMRC compliance. If you want professional assistance calculating your Corporation Tax for 2025-26, our experts are here to help.
For personalised tax support or company accounting services, contact Pro Tax Accountant today:
📞 WhatsApp/Phone: 07985689912
✉️ Email: [email protected]
Disclaimer:
This video and description are provided by Pro Tax Accountant for general informational purposes only and do not constitute tax, financial, or legal advice. All information reflects UK Corporation Tax rules and HMRC regulations for the 2025-26 tax year and may change. Viewers should seek personalised professional guidance before making financial decisions. Pro Tax Accountant accepts no liability for any loss or damage arising from reliance on this content.
#CorporationTaxUK #ProTaxAccountant #UKTax2025 #HMRC2025 #CalculateCorporationTax #CT600UK #SmallBusinessUK #LimitedCompanyTax #BusinessTaxUK #MarginalRelief2025 #TaxAdviceUK #UKAccounting #CompanyProfitsUK #CapitalAllowancesUK #DirectorDutiesUK #UKFinance2025 #TaxReliefUK #BusinessGrowthUK #HMRCCompliance