Limited Company Tax
How limited companies are taxed – including how to deal with Corporation Tax, VAT, Class 1 National Insurance, CGT, PAYE (Income Tax) and how to run your payroll.
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VAT guide for directors – registration, Flat Rate Scheme, and returns explained
Complete VAT guide for limited company directors for 2025/26. How and when to register, Flat Rate Scheme, MTD, VAT returns, and deregistration.
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CGT and Business Asset Disposal Relief (BADR) for directors – explained
Guide for company directors on Capital Gains Tax and Business Asset Disposal Relief. Understand rates, rules, and how to claim the relief in 2025/26.
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Tax on limited company dividends – what you need to know
Limited companies distribute their profits to shareholders as dividends. Here, we look at how dividends are taxed, and how to declare dividends correctly.
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Do limited company directors need to file a Self Assessment tax return?
Guide to Self Assessment for limited company directors in the 2025/26 tax year – including who needs to file, deadlines, and how to avoid HMRC penalties.
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How to choose the right director’s salary for 2025/26
We explain how to work out the right salary level for limited company directors for 2025/26. Do you even have to pay directors a salary at all?
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Employment Allowance guide for company directors
The Employment Allowance could be worth up to £10,500 each year against your limited company’s Employers’ National Insurance bill.
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Limited company owners – how do HMRC tax codes work?
In this guide, we explain what tax codes are, why they might change, and what to do if you think your tax code is incorrect.
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How are limited companies and company directors taxed?
All companies pay tax on their profits. Directors also pay tax on dividends and other income they receive. We also explore VAT and National Insurance.
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What is National Insurance, and what are Class 1 NICs?
How Class 1 National Iinsurance Contributions are paid on director and employee salaries. Includes the current rates and thresholds.
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IR35 explained: does it affect your limited company?
IR35 has been a thorn in the side of limited companies who provide professional services since April 2000. What is IR35, and what are the Off Payroll rules?
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What is a dormant limited company?
Although most businesses registered with Companies House process income and expenditure, dormant companies are just standard companies that are inactive.
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Setting up a limited company payroll – the basics
One of a director’s most important tasks is to set up your company’s payroll – to pay salaries, and account for income tax and NIC liabilities.