Company
Your limited company
These books are kept apart from your personal records, ready for your company accounts and Company Tax Return.
Last checked against GOV.UK: 28 October 2026. Tax year 2026/27.
We don't file for you. How to file a CT600 yourself. Corporation Tax marginal relief explains the 19% and 25% band, and the director's loan account (s455) is tracked below.
Corporation Tax estimate
From company profit for 1 April 2026 to 31 March 2027. Invoices count when they are issued. Director's salary and employer National Insurance are taken off before tax. 19% up to the small-profits limit, 25% over the main limit, with marginal relief in between. HMRC pro-rates the limits for a short period and splits a first period over 12 months. This estimate assumes a 12-month period.
£0.00
Profit used: £0.00
Director's salary and dividends you record here are added to your personal Self Assessment estimate when you use both workspaces. They are not copied into your personal expense list.
Salary or dividends
A few salary levels for this profit. Employer National Insurance is 15% above £5,000. Employment allowance is not applied, because a company with only a director on the payroll usually cannot claim it. Dividend tax uses the 2026/27 rates.
| Salary | Employer NI | Dividend | Total tax | Take-home |
|---|---|---|---|---|
| £0.00 | £0.00 | £0.00 | £0.00 | £0.00 |
Director's loan
Balance £0.00. A positive balance means the company owes you. A negative balance means you owe the company.
Company deadlines
Add the incorporation date to see the next dates.
Not affiliated with HMRC. General information, not professional tax advice. Check GOV.UK or speak to a qualified adviser for your situation.