Corporation tax & business tax
Company tax computations built from the accounts, not bolted onto them
Corporation tax and business tax support covering profit review, allowable expenses, accounting treatment, timing considerations, director transactions and the filing deadlines that govern all of it.
- Limited companies
- Computations
- Profit review
- Timing & treatment
Corporation tax and business tax support depends on company records, income, expenses, accounting treatment, director transactions, payroll/dividend position, VAT position, deadlines, tax rules, eligibility, and agreed scope.
Considered together
- Accounts, computation and return
- Director and company positions
- VAT and payroll interactions
- Deadlines and approvals
What the work covers
Eight areas of company tax work
A corporation tax computation is only as good as the accounts beneath it and the evidence beneath those. All three are reviewed as one piece of work.
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Limited companies
Company-level work from reconciled records: accounts, computation and return prepared as one exercise rather than three disconnected ones.
- Accounts and computation aligned
- Comparatives and period dates checked
- Director-level interaction considered
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Corporation tax
The computation built from the accounts, with add-backs, adjustments, allowances and reliefs considered against applicable rules for the period.
- Disallowable items identified
- Capital allowances where relevant
- Losses and carry-forward positions reviewed
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Allowable business expenses
Costs reviewed for whether they were genuinely incurred wholly and exclusively for the trade, and whether the records show it.
- Business purpose evidenced
- Entertaining and mixed costs identified
- Apportionment where appropriate
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Profit review
Reported profit examined for what it actually consists of, so the tax position is understood rather than merely calculated.
- Margin and cost drift reviewed
- One-off items separated out
- Accruals and prepayments considered
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Accounting treatment
Where treatment affects the tax outcome — capital versus revenue, provisions, timing of recognition — the reasoning is recorded.
- Capital versus revenue decisions
- Provisions supported by evidence
- Consistency with prior periods
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Timing considerations
Whether a cost, purchase, disposal or election falls in the most appropriate period under the rules, reviewed before the period closes where possible.
- Pre-year-end timing review
- Asset purchase timing
- Period-end cut-off discipline
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Director considerations
Salary, dividends, benefits, expenses and loan account movements reviewed alongside the company position, in general accounting and tax terms.
- Loan account movements tracked
- Remuneration and dividend interaction
- Benefits and reporting obligations
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Filing requirements
Corporation tax return and accounts filing requirements mapped, with approvals required before any submission is made.
- Return and accounts obligations
- Approval before submission
- Record of what was filed and when
Scope and dependencies
Corporation tax and business tax support depends on company records, income, expenses, accounting treatment, director transactions, payroll and dividend position, VAT position, deadlines, tax rules, eligibility, and agreed scope.
Recommendations depend on client status, income, expenses, records, business structure, applicable tax rules, HMRC guidance, deadlines, eligibility, evidence, and agreed terms.
Premium subsection
Year-end tax position review
The review worth having before the period closes
Once an accounting period has ended, most of the useful decisions have already been made by default. A pre-year-end review puts them back in your hands.
A year-end tax position review looks at the developing profit, the costs already incurred, the purchases under consideration, and the treatment each of them will attract. The point is not to find something clever. The point is to make sure that the decisions being taken in the last quarter of the period are being taken with the tax consequences visible rather than assumed.
Capital allowances are a good example. Whether an asset purchase falls inside or outside the period, whether it qualifies, and whether the documentation demonstrates business use are all questions with better answers before the invoice is raised than after the accounts are drafted.
Profit extraction is discussed the same way: as an accounting and tax matter, examined against your records, structure and circumstances. Where a question moves into regulated territory — pensions, investments, or personal financial planning — it is referred to an appropriately qualified specialist rather than answered here.
- Allowable expenses reviewed while records can still be corrected
- Capital allowances considered where relevant to planned purchases
- Timing of costs, purchases and disposals examined
- Business-purpose evidence identified before it is needed
- Profit extraction discussed in general accounting and tax terms
- VAT and payroll interactions checked against the company position
HMRC & Companies House
The deadlines that shape the work
Deadlines are set externally and are not negotiable. Everything else in the plan is scheduled around them.
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Accounting reference date
The period the accounts and computation must cover, and the effect of changing it.
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Accounts filing window
The Companies House filing deadline for the accounts, and the director responsibilities attached to it.
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Corporation tax return
The deadline for submitting the company tax return for the accounting period.
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Corporation tax payment
The payment date, which falls before the return deadline — a point that regularly surprises first-year companies.
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Interacting obligations
VAT returns, payroll RTI submissions and director Self Assessment dates mapped alongside the company dates.
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Realistic scheduling
Work planned backwards from the earliest binding date, with record requirements confirmed in advance.
HMRC & Companies House
Dalton & Holland Accounting Ltd is an independent accounting and tax advisory company. It is not HMRC, is not endorsed by or affiliated with HMRC or Companies House, and does not describe itself as an HMRC-approved service. HMRC guidance, tax legislation, filing requirements, thresholds, deadlines and Companies House obligations are set by those bodies and can change.
Submissions, registrations, authorisations and correspondence remain subject to HMRC and Companies House processes, timescales and acceptance. HMRC acceptance of any return, claim, relief, credit, election or filing is never guaranteed.
Where specialist advice is needed
Tax, audit, legal, financial advice, investment, pension, employment, insolvency, regulatory, sector-specific, and specialist matters should be reviewed with appropriately qualified specialists where required.
Where a matter sits outside agreed accounting and tax scope — including regulated investment, pension, mortgage, insurance, employment law, immigration, insolvency, valuation, audit or litigation matters — it is flagged so you can instruct an appropriately qualified specialist.
No guaranteed outcomes
Tax refunds, tax savings, tax-credit outcomes, relief eligibility, HMRC acceptance, filing outcomes, audit outcomes, penalty avoidance, cash-flow improvements, and commercial results are not guaranteed.
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Tell us your accounting period and where the company position stands.
Dalton & Holland Accounting Ltd supports accounting and tax enquiries shaped around records, income, expenses, allowances, reliefs, credits, deadlines, evidence requirements, HMRC rules, and agreed advisory scope.
Please do not send UTRs, National Insurance numbers, HMRC Government Gateway credentials, bank logins, payroll passwords or tax identifiers through this website. Sensitive documents are shared through a secure agreed channel after initial contact.