Corporation tax planning that goes beyond the annual computation — from R&D relief and capital allowances to profit extraction and group structures.
Every limited company client gets a review of the previous 12 months before we finalise the CT600 — not just to spot missed reliefs, but to shape decisions in the year ahead. Salary and dividend mix, timing of capital purchases, use of the annual investment allowance, R&D eligibility: the return is where we close the year, but the value we add lives in the conversations before it.
The R&D relief regime has tightened significantly since 2023. We only prepare claims we would be comfortable defending in an HMRC enquiry — which means detailed technical narratives, a documented cost analysis, and a genuine assessment of whether the work meets the BEIS definition of R&D.
If you have been approached by a "no-win no-fee" R&D boutique, we would encourage you to get a second opinion before signing. Overstated claims are the single biggest driver of HMRC enquiries our clients face.
For accounting periods ending after 1 April 2023, the main rate is 25% with a small profits rate of 19% for profits under £50,000 and marginal relief between £50,000 and £250,000. We model the effective rate against your forecast profits at each year-end review.
For most owner-managers we recommend a salary up to the NIC secondary threshold, with the balance as dividends. The optimum mix depends on your other income, pension contributions and whether the company qualifies for the Employment Allowance — we run the numbers as part of every annual review.
Yes. Director's loan account monitoring is part of every limited company engagement, and s.455 charges are computed as part of the CT600 workflow.
Book a free 30-minute review — bring last year's accounts and we will show you at least one thing we would do differently.
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