Limited Company Guide

Terms of Use

All calculator outputs are estimates based on published HMRC rates and a simplified model. They are for planning and comparison purposes only and are not tax, accounting or financial advice.

Written by James Whitfield · Last reviewed 4 November 2026 · Checked against 2026/27 HMRC rates · Editorial standards · Methodology

Contents ▾
  1. 1. Use of the estimates
  2. 2. Accuracy and updates
  3. 3. Using the site
  4. 4. Packs and personal reports
  5. 5. Links and adverts
  6. 6. Changes to these terms

Use of the estimates

Results are produced by applying HMRC-published rates to user-provided inputs. The model covers standard scenarios and does not reflect every individual company tax complexity, associated company situation, benefit-in-kind position or employment arrangement.

You should not use these estimates as the basis for a company tax return, formal remuneration policy, legal arrangement or professional advice. For company tax filing or extraction planning at significant values, consult a qualified accountant.

Accuracy and updates

Rates and thresholds are reviewed and updated at each Budget and at the start of each new tax year. Source links to GOV.UK are provided so you can verify the current position independently.

Using the site

The calculators and guides are free to use for your own planning, personal or business. You may link to any page and quote short extracts with a link back to the page they came from.

Please don't copy the calculators or republish guides wholesale, and don't use automated tools to download pages in bulk. Automated traffic that looks like scraping may be blocked.

Packs and personal reports

Packs and the director pay plan report are PDF downloads. Payment is taken by Stripe at the price shown on the product page, and the download is available straight after payment.

If a download fails, or a pack or report is not what you needed, use the contact page with the email address you paid with and we will refund you in full.

A pack or report applies the same 2026/27 figures as the calculators. It is general guidance, not advice on your own circumstances.

Links and adverts

Guides link to GOV.UK, HMRC manuals and legislation.gov.uk so you can check each rule at its source. We are not responsible for the content of other websites.

Adverts on the site are served by Google. An advert is not a recommendation, and advertisers have no influence over our figures or guidance.

Changes to these terms

We may update these terms, for example when we add a product or change how the site works. The date at the top of this page shows when they were last reviewed. These terms are governed by the law of England and Wales.

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
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In Scotland, corporation tax is the same 19%–25% as the rest of the UK and dividends are taxed at the UK rates of 10.75%, 35.75% and 39.35%. Only a director's salary uses Scottish income tax bands. 2026/27 examples.
Corporation Tax Rates 2026/27: 19%, 25% and Marginal Relief
Corporation tax rates 2026/27: 19% on profits up to £50,000, 25% over £250,000, marginal relief between (26.5% marginal rate). £100,000 profit pays £22,750. Table and examples.
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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.
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Director's Loan Account 2026/27: s455 at 35.75%, 30-Day Rule
Overdrawn director's loan account in 2026/27: s455 at 35.75% if not repaid 9 months and 1 day after year end, refundable later; £10,000 benefit-in-kind limit; 30-day rule.
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.