Limited company guides

Limited Company Tax in Scotland 2026/27

Corporation tax is UK-wide and unaffected by Scottish income tax. But directors taking salary and dividends are subject to Scottish income tax rates, which differ from rUK. This guide explains how.

Corporation Tax Rates UK 2026/27: Main Rate and Small Profits

The UK corporation tax main rate is 25% for profits over £250,000. The small profits rate is 19% for profits up to £50,000. This guide explains how the marginal relief band works and how it affects limited company planning.

Optimal Salary and Dividend Split for Directors 2026/27

How to calculate the tax-efficient salary and dividend combination for a limited company director in 2026/27, covering corporation tax, income tax, NI and the dividend allowance.

Director Loan Accounts Explained: Tax Implications for 2026/27

A director loan account (DLA) tracks money owed between a director and their company. This guide covers how DLAs work, when they attract tax charges, and how to manage them.

Limited Company Allowable Expenses: A Practical Guide 2026/27

What a limited company can legitimately deduct as business expenses, reducing corporation tax. Covers running costs, director expenses, travel, equipment, and home office claims.

Limited Company vs Sole Trader: Full Tax Comparison 2026/27

A detailed comparison of limited company and sole trader structures on net income, administrative complexity and risk. Includes worked examples at £40k, £60k and £100k profit levels.

Sole Trader vs Limited Company Calculator: Tax Comparison 2026/27

Sole trader vs limited company tax comparison 2026/27. NI rates, income tax, corporation tax and worked examples at £50k, £80k and £100k profit. Find the break-even point.

Sole Trader vs Limited Company: Complete Tax Comparison 2026/27

Sole trader vs limited company complete tax comparison 2026/27. Income tax, NI rates, corporation tax, worked examples at £50k, £80k and £100k, and when it's worth switching.

Director Pension Contributions via Limited Company 2026/27

Limited company director pension contributions 2026/27: employer contributions are corporation tax deductible, no employer NI, up to £60,000 annual allowance. Worked examples included.

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.

Corporation Tax Rates 2026/27, Marginal Relief Explained

UK corporation tax: 19% small profits rate (up to £50,000), 25% main rate (above £250,000), and marginal relief in between. This guide explains the rates, the formula, worked examples and the associated companies trap.

Salary vs Dividends 2026/27, Optimal Strategy

Most single-director companies take a low salary plus dividends to save National Insurance. This guide covers the optimal salary, dividend tax rates, worked examples and when the strategy breaks down.

Director's Loan Account Explained

A director's loan account (DLA) is a running balance between a director and their company. This guide explains what triggers S455 tax, how repayment works, and how to keep the DLA clean.

IR35 Explained, Inside vs Outside

IR35 targets disguised employment through limited companies. This guide explains the three key tests, who decides status under the off-payroll rules, and what inside IR35 means for take-home pay.

Optimal Director Salary 2026/27: £9,100, £12,570 or NMW?

Should a limited company director take £9,100, £12,570 or National Minimum Wage as salary in 2026/27? Full breakdown of NI, corporation tax and personal tax at each level with worked examples.

Corporation Tax on £100,000 Profit 2026/27 | Worked Example

Exactly how much corporation tax does a UK limited company pay on £100,000 profit in 2026/27? Full marginal relief calculation, effective rate, and how salary and pension reduce the bill.

Corporation Tax on £50,000 Profit 2026/27 | 19% or Marginal?

How much corporation tax on £50,000 profit in 2026/27? At exactly £50,000 the small profits rate is 19% (£9,500). See how director salary pushes profit below this threshold and saves tax.

Small Profits Rate 2026/27: 19% Corporation Tax Explained

The small profits rate is 19% on limited company profits up to £50,000. This guide explains who qualifies, how director salary and pension affect eligibility, and worked examples across different profit levels.

Marginal Relief Calculator 2026/27 | Profits £50k–£250k

Calculate corporation tax marginal relief for UK limited companies with profits between £50,000 and £250,000 in 2026/27. Effective rate, formula worked examples and planning implications.

Director Dividend and Salary Split Guide 2026/27

How to calculate the most tax-efficient salary and dividend combination for a limited company director in 2026/27. Covers all thresholds, NI rates, worked examples and when to retain vs extract.

Limited Company vs Umbrella Company 2026/27 | Contractor Guide

Limited company vs umbrella company for UK contractors 2026/27. Tax comparison, take-home pay difference, IR35 implications, costs and when each structure makes sense.

Forming a Limited Company: Tax Guide for First Year 2026/27

Everything you need to know about limited company tax in your first year: corporation tax, director salary, dividends, employer NI, Companies House and HMRC registration. 2026/27 rates.

Closing a Limited Company, Tax Implications

The two main routes for closing a limited company are MVL and striking off. This guide covers Business Asset Disposal Relief, the £25,000 threshold, and how to extract retained profits efficiently before closure.

How Much Tax Does a Limited Company Pay? 2026/27

Full guide to how much tax a UK limited company pays in 2026/27: corporation tax 19%–25%, employer NI, dividend tax and the combined effective rate across all layers with worked examples.

Director Pension Contributions via Limited Company 2026/27

Complete guide to limited company director pension contributions 2026/27. Corporation tax deduction, no employer NI, annual allowance £60,000, carry-forward rules and worked examples.

Contractor Take-Home Pay Guide 2026/27 | Ltd Company

How much does a UK limited company contractor actually take home in 2026/27? Day rate to take-home calculation, corporation tax, dividends, NI. Full worked examples at £300, £400 and £500 day rates.

Limited Company Year-End Tax Planning Guide 2026/27

What to do before your limited company year-end to minimise corporation tax in 2026/27: salary, pension, expenses, timing and the most valuable decisions to make before accounts are finalised.