Corporate and Business Tax

Tax considerations you need to address for both unincorporated and corporate businesses.

Business Motoring - Tax Aspects

Managing the tax side of business motoring is important for many companies. This guide breaks down the tax deductions available for vehicle-related expenses, depending on your business needs.

Capital Allowances

Although buying capital equipment for your business isn’t directly tax-deductible, you can still claim tax relief on qualifying expenses through capital allowances. We explain how this works.

Cash Basis for the Self-Employed

If you're a small, unincorporated business, you have the option to calculate profits based on actual cash flow rather than the traditional accrual method. This factsheet explains how this simplified system can benefit you.

Companies - Tax-Saving Tips

As the year comes to a close, pre-year-end tax planning is key. Here’s a quick rundown of tax-saving opportunities, from corporation tax to capital allowances, dividends, and capital gains.

Corporation Tax - Paying in Instalments

If you run a large company, you’ll need to pay your corporation tax in four instalments under self-assessment rules. This guide covers how to manage these payments.

Corporation Tax Self Assessment

Filing your company’s tax return and paying what’s due can feel complicated. We break down the steps to make it easier.

Fixed Rate Expenses

Unincorporated businesses have the option to claim fixed-rate expenses instead of actual costs. This guide explains how you can use this simplified approach to save time and effort.

Homeworking Costs for the Self-Employed

If you’re self-employed and work from home, you may be able to claim certain expenses. This guide highlights what you can include for tax purposes.

Incorporation

Thinking about incorporating your business? We’ve laid out the key factors you’ll need to consider before making the switch.

Off-Payroll Working and Personal Service Companies

The ‘IR35’ rules are designed to stop tax avoidance through personal service companies and partnerships. We break down when these rules apply and how they affect you.

Research and Development (R&D)

If your business is involved in research and development, you could benefit from some helpful tax incentives. This guide explains what’s available.

The Construction Industry Scheme (CIS)

Working in construction? The Construction Industry Scheme (CIS) outlines special tax and National Insurance rules for workers in the industry. Here's what you need to know.