Editorial Standards
All content on LimitedCompanyTaxCalculator.co.uk is written to be accurate, plainly worded and directly useful for UK limited company directors and contractors. This page sets out how content is produced, reviewed and kept up to date.
Written by James Whitfield · Last reviewed 29 October 2026 · Checked against 2026/27 HMRC rates · Editorial standards · Methodology
Who writes the content
Guides are written by James Whitfield and checked by the LimitedCompanyTaxCalculator team. We are not regulated tax advisers. All figures quoted in guides and worked examples refer to published HMRC or GOV.UK sources, which are linked directly where relevant.
We do not accept sponsored content, affiliate payments for editorial placement or advertising that shapes the editorial line.
How we check limited company figures
The calculator follows the money in the order it actually moves: salary and employer National Insurance (15% above the £5,000 secondary threshold) come off company profit first, Corporation Tax is charged on what is left, and dividends are paid from the post-tax profit.
Corporation Tax uses the 19% small profits rate up to £50,000, the 25% main rate from £250,000, and marginal relief in between, worked out with the standard fraction of 3/200 rather than a blended rate.
Dividends are taxed on top of the director's salary and any other income, at the dividend rates for the selected tax year, with the £500 allowance using band space. Scottish Income Tax bands apply to salary only.
The calculator assumes a 12-month accounting period and no associated companies. Both change the Corporation Tax limits, so where they apply our guides say so and point to GOV.UK.
How we keep rates accurate
Corporation tax rates, NI thresholds, dividend allowances, personal allowance levels and all other HMRC-published figures are reviewed at the Autumn Statement, Spring Budget and at the start of each new tax year.
When HMRC publishes updated rates, we update the calculator and any affected guide content within five working days. Source links to the relevant GOV.UK pages are embedded throughout the site so readers can verify figures independently.
What this site is and is not
This site is a planning and comparison tool, not a compliance tool. Calculator outputs are estimates for director extraction planning, structure comparison and scenario modelling. They are not a substitute for a formal company tax return, remuneration policy or professional tax advice.
When a topic requires professional judgement beyond what a calculator can reflect — such as associated company rules, benefit-in-kind positions or complex dividend timing — the relevant content says so explicitly and signposts GOV.UK or a qualified accountant as the appropriate resource.
Corrections and feedback
If you believe a rate, threshold or worked example is incorrect, please contact us via the contact page with a link to the relevant GOV.UK or HMRC source. We aim to review and correct verified errors within five working days.
Factual corrections are prioritised over editorial suggestions. We do not alter content for commercial reasons.
Estimate your limited company tax
The limited company tax calculator turns this guidance into a concrete estimate for corporation tax, dividends and personal take-home, based on 2026/27 HMRC rates.