Limited Company Guide

Sources

Every rate, threshold and allowance used on this site is taken from published GOV.UK and HMRC guidance. These are the primary sources we check against, and the pages we recommend you use to verify the current position for yourself.

Written by James Whitfield · Updated August 2026 · Checked against 2026/27 HMRC rates · Editorial standards · Methodology

Contents ▾

1. Corporation tax
2. Dividends and dividend tax
3. Income tax, personal allowance and National Insurance
4. Pensions, expenses and IR35
5. How we use these sources

Corporation tax

Corporation tax rates, the small profits rate, the main rate and marginal relief thresholds and the marginal relief calculation.

Dividends and dividend tax

The dividend allowance and the dividend tax rates that apply once dividends exceed the allowance.

Tax on dividends (GOV.UK)

Income tax, personal allowance and National Insurance

Personal income tax rates and bands, the personal allowance and its taper, and National Insurance rates and thresholds for employees, directors and employers.

Pensions, expenses and IR35

The pension annual allowance, allowable company expenses and the off-payroll working (IR35) rules for contractors.

How we use these sources

We review these pages at each Budget, Autumn Statement and at the start of each new tax year, and update the calculator and guides when HMRC confirms new figures. Where guidance changes after our last review, these official pages take precedence. See our editorial standards and methodology for how figures are applied.

Use the calculator

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.

Open calculator Salary vs dividend Corporation tax Director take-home

Related guides

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