Corporate Tax
Corporate Tax Services for UK Businesses
CT600, PAYE, VAT, and bookkeeping, handled by specialists who understand the unique position of expatriate directors and internationally mobile business owners.
What Changes for Expatriate Directors
UK corporation tax rates and filing rules are the same for every UK company, whoever owns or runs it. What changes when the directors or shareholders live overseas is how those rules apply across borders, and that is where the costly mistakes tend to happen:
- Non-resident directors receiving a UK salary may trigger PAYE withholding obligations even from overseas
- Controlled Foreign Company (CFC) rules may apply to overseas companies with significant UK shareholders
- Director's loan accounts carry specific tax consequences that are often misunderstood
- Salary and dividend planning must account for the director's personal tax position, which differs for non-residents
Our Corporate Tax Services
Corporation Tax Return (CT600)
Every UK limited company must file a Corporation Tax Return (CT600) each year, whether or not it has made a profit or owes any tax.
What We Do
- Preparation and filing of the annual CT600 return
- Corporation tax computation (including capital allowances, R&D credits where applicable)
- Director's loan account reconciliation and S455 tax reporting
- Group relief and loss utilisation
- Deferring corporation tax through pension contributions and capital expenditure timing
- Advance assurance applications to HMRC
Note for expatriate directors
Non-UK-resident directors should ensure that their company's place of effective management (POEM) is properly documented. If POEM is in the UK, the company is UK tax resident and all profits are subject to UK corporation tax.Frequently Asked Questions
Expat UK Tax
Artwork: Gordon CheungGet a Corporate Tax Quote
Tell us about your company and we'll propose a tailored compliance package. CT600, PAYE, VAT, and bookkeeping, all in one place.