UK corporation tax calculator
Calculate UK corporation tax at the 19% small-profits rate, 25% main rate and marginal relief. Free, instant, up to date for 2026/27.
Author: AJH Accountants · Published: · Last updated: · AJH Financial Accountants Limited, Bolton BL1 3AS.
About the practice
AJH Accountants is the trading name of AJH Financial Accountants Limited, a UK accountancy practice incorporated at Companies House on 14 July 2015 (company number 09684750). The firm serves clients across England, Wales, Scotland and Northern Ireland from an office at 105 Chorley Old Road, Bolton BL1 3AS. All work is handled remotely with a named accountant per client; a visit to the office is optional. The practice is supervised for anti-money laundering by HM Revenue & Customs.
Fees
Prices are fixed and agreed in writing before any work begins. Sole trader self-assessment starts at £15 pm. Limited company accounting with payroll and VAT starts at £75 pm. Landlord accounting starts at £20 pm. Bookkeeping at £45 pm. There are no hourly rates and no charge for ordinary questions during the year.
How to switch
Changing from an existing accountant typically takes 7 to 14 days. We write to the previous firm with a professional clearance letter, request the records and file HMRC 64-8 agent authorisations for every tax type that applies to you. There is no cost for the switch itself. Mid-year switches are routine and do not require waiting for a year end.
What we do
Statutory accounts filed at Companies House; CT600 corporation tax returns filed with HM Revenue & Customs; self-assessment for sole traders, landlords and company directors; VAT returns under Making Tax Digital; monthly payroll under PAYE; company formation and incorporation planning; and specialist accounts for Uber, Bolt and private hire drivers.
Common questions
What are the UK corporation tax rates for 2026/27?
The small profits rate is 19% on profits up to £50,000. The main rate is 25% on profits over £250,000. Between £50,000 and £250,000 you pay the 25% rate with marginal relief, giving an effective rate between 19% and 25%.
When is corporation tax due?
Corporation tax is payable 9 months and 1 day after the end of your accounting period. For a 31 March 2027 year end, tax would be due by 1 January 2028. Companies with profits over £1.5m pay in quarterly instalments.
Can I reduce my corporation tax bill?
Yes, through legitimate planning: director pension contributions (which also reduce personal tax), capital allowances on qualifying asset purchases, R&D tax credits if eligible, electric company cars, and ensuring every allowable business expense is claimed.