LimitedCompanyTaxCalculator
Guides and planning notes

Limited company guides

Useful limited company guides should make extraction and structure choices clearer, not bury them in vague tax folklore.

Sole trader vs limited company: a practical comparison
How the two structures are taxed differently, when incorporation may be worth considering, and how to run an honest comparison using the same profit assumption on both sites.
Company pension contributions: a director's guide
How employer pension contributions reduce company profit, change the extraction picture and interact with corporation tax, dividends and personal income.
Corporation tax rates and marginal relief explained
How UK corporation tax rates work for small and larger companies in 2026/27, what marginal relief means and how director salary and pension choices affect the bill.
Director salary: how to think about the right amount
Why director salary is not just a threshold exercise, how it interacts with employer NI, corporation tax, dividends and personal tax, with examples.
Dividends for owner-managers: a practical guide
How dividends are taxed, the 2026/27 rates, what can lawfully be distributed, and how dividends interact with salary, corporation tax and retained profit.
Retained profit in a limited company
Why retained company cash is a decision variable, not a residual — how it affects corporation tax, future dividends and director planning.
Company expenses: what a limited company can deduct
How allowable company expenses reduce taxable profit before corporation tax, what can and cannot be claimed, and why getting this right matters for every extraction decision.
Corporation tax marginal relief: a plain English explanation
How marginal relief works for UK companies with profits between £50,000 and £250,000, how the effective rate is calculated and what it means for director planning.
Ad placement