Corporation Tax 

If you run a company in the UK, or if you are an international investor with a UK company, you need to understand UK corporation tax. At Money Tax Smart I advise clients on UK corporation tax rates, planning for overseas owners, and how to integrate UK business tax with your international structure.

For UK companies: profits up to £50,000 may attract the lower corporation tax rate, while profits over £250,000 attract the main rate (currently 25%). There is a marginal relief for profits between the thresholds — the effective rate rises gradually. If you are a non-resident shareholder or have associated companies, more complex rules apply.

We can: perform corporation tax computations, advise on UK tax treatment of foreign subsidiaries or branches, help you understand associated company rules, guide on filing requirements and tax-efficient profit extraction.