Next Tax Source Specialisms United Kingdom
UK Corporation Tax · Contractors

Corporation Tax For UK Contractors

Limited-company contractor? We handle your CT600, optimise your salary-versus-dividend split, and keep you on the right side of IR35.

Running through a limited company is still the most tax-efficient way to contract in the UK — but only if the company is run properly. Next Tax Source prepares your CT600 corporation tax return and Companies House accounts, models the optimal salary-and-dividend mix for the 2026/27 rates, and keeps your IR35 status defensible. Every return is reviewed and signed by a chartered accountant.

What We Handle

Questions People Ask

Should I pay myself salary or dividends?
Usually a small salary up to the National Insurance threshold plus dividends is most efficient — but the 2026/27 dividend-rate rise narrows the gap. Our salary-versus-dividend optimiser shows your exact numbers; link below.
What happens if I'm caught inside IR35?
Inside-IR35 work is taxed broadly like employment, eroding the limited-company advantage. We assess each contract and your working practices so your status is defensible — and tell you honestly when it isn't.
When is my corporation tax due?
Corporation tax is payable nine months and one day after your accounting period ends, with the CT600 due twelve months after. We calendar both and file well ahead.
Do you deal with HMRC for me?
Yes. We prepare and, once a chartered accountant signs, handle HMRC correspondence and filings on your behalf as your agent.

Every Filing, Signed By A Professional

We prepare it all to a ready-to-sign standard; a chartered accountant reviews and signs before anything is filed. Tell us your situation and we'll return a scoped proposal within one business day.

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