Corporate Tax Services
UK corporation tax is not simply a compliance exercise. For any company operating in the UK — whether a long-established domestic business or the subsidiary of an international group — the way in which profits are computed, reliefs are claimed and the overall tax position is managed can have a material impact on the bottom line.
Corporation Tax Compliance
UK companies must file a corporation tax return with HMRC within 12 months of the end of each accounting period, with tax payable nine months and one day after the period end — or quarterly for larger companies under the quarterly instalment payments regime. We prepare and file corporation tax returns for UK entities of all sizes, ensuring that all available reliefs and deductions are claimed and that deadlines are met.
Tax Planning and Reliefs
The UK corporation tax regime offers a range of reliefs that are frequently underutilised — including capital allowances on plant and machinery, the research and development tax credit regime, the patent box for income from qualifying intellectual property, and group relief for losses within a corporate group. We advise on the availability and optimal use of these reliefs as part of the annual compliance process.
Transfer Pricing
For companies with connected party transactions — whether loans, management charges, royalties or the supply of goods and services between group companies — HMRC requires that those transactions are priced on arm's length terms. We advise on transfer pricing policies, documentation requirements, and HMRC enquiries in this area.
HMRC Enquiries and Disputes
If HMRC opens an enquiry into a corporation tax return, having specialist representation from the outset is essential. We act for UK companies in HMRC enquiries and disputes, from the initial information request through to resolution — whether by agreement or through the tribunal process.
How Laggan Can Help
Whether you are a growing UK business, a family-owned company, or the UK arm of an international group, we provide a direct and responsive corporate tax service — giving you clear advice and a straight answer.
Get in touch
