UK corporation tax guide for non-UK owners of a UK LTD
A practical guide to Corporation Tax and core filing obligations for a UK company run by a non-UK resident director.
What you should know about UK corporation tax
Corporation tax usually ranges from 19% to 25%
The rate depends on your profit band, with marginal relief between the lower and upper thresholds.
Annual filings are mandatory
You still need annual accounts and the relevant tax return filing with HMRC and Companies House.
Confirmation Statement is annual
A Confirmation Statement still has to be filed every year with Companies House.
VAT is not always mandatory
VAT registration generally becomes mandatory only once revenue crosses the threshold.
UK corporation tax estimator
Estimate your UK corporation tax based on revenue and allowable expenses
Examples include rent, software subscriptions, salaries, marketing, and other legitimate business expenses
Estimated results
Taxable profit
£60,000
Corporation Tax
£12,150
Effective tax rate
20.3%
Tax band:
Marginal relief (19% - 25%)
This content is for education and general information only and does not constitute legal or tax advice. Tax outcomes depend on your specific facts. Speak with a qualified accountant or tax adviser before making decisions.
Important filing dates
Corporation Tax payment
Corporation tax is generally due 9 months and 1 day after the end of the accounting period.
Company Tax Return
The CT600 filing is generally due within 12 months of the accounting period end.
Annual accounts
Annual accounts generally need to reach Companies House within 9 months of year end.
Confirmation Statement
This must be filed every year from the company’s formation anniversary.
Common questions about UK LTD tax
Important note: This content is for education and general information only and does not constitute legal or tax advice. Tax outcomes depend on your specific facts. Speak with a qualified accountant or tax adviser before making decisions.
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