Corporation Tax Accountants in Bristol & Across the UK

Limited companies pay Corporation Tax on their taxable profits. For the financial year starting 1 April 2026, the small profits rate of 19% applies to profits of £50,000 or less, and the main rate of 25% applies to profits over £250,000. Between those limits, the company pays the main rate reduced by marginal relief, so its effective rate rises gradually from 19% to 25%.

The £50,000 and £250,000 limits are reduced if your accounting period is shorter than 12 months, and divided between associated companies, so a group of companies can reach the higher rates sooner than you might expect. Our guide to understanding your Corporation Tax bill explains how it's worked out.

• Pay your Corporation Tax 9 months and 1 day after the end of your accounting period
• File your Company Tax Return (CT600) 12 months after the end of your accounting period
• File your statutory accounts at Companies House 9 months after your financial year end

The payment deadline comes before the filing deadline, which catches many directors out. Knowing your figure early, and setting money aside through the year, avoids a cash flow shock.

Your Corporation Tax is only as accurate as the accounts behind it. We review your profits and allowable deductions so that everything you're entitled to claim is claimed. That includes capital allowances on equipment and vehicles: depreciation in your accounts isn't tax-deductible, so claiming the right allowances matters.

How you take money out of the company affects the bill too. A director's salary is an allowable expense for Corporation Tax, while dividends are paid from profits after tax, which is why the mix of salary and dividends is worth planning each year.

As a director, you're responsible for making sure your company's accounts and tax returns are filed on time, even when an accountant prepares them. Our guide to limited company director duties sets out the essentials, including the rules on director's loans: if money you owe the company isn't repaid within 9 months of the end of the accounting period, the company pays an extra 33.75% Corporation Tax charge on the amount outstanding.

We prepare and submit Corporation Tax returns for limited companies across north Bristol, South Gloucestershire, North Somerset and the rest of the UK, and liaise with HMRC where needed. Corporation Tax is included in our Limited Company plan, from £150 a month (exc VAT), alongside your statutory accounts, confirmation statement, monthly bookkeeping, the director's Self Assessment and proactive tax planning reviews.