Digital Tax Service · Guidance

How to reduce Corporation Tax (legally)

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Reducing a limited company's Corporation Tax bill legally, in navy and gold

1. Claim every allowable expense

Every cost incurred wholly and exclusively for the trade reduces taxable profit — and missed expenses (home-office costs, subscriptions, mileage, small perks) quietly inflate your bill every year. This is the cheapest tax saving there is.

The allowable expenses companies miss

2. Use capital allowances on equipment

Kit the company buys — computers, tools, machinery, vans — usually gets 100% relief in year one through the Annual Investment Allowance or full expensing. Timing a purchase just before your year end brings the relief a year forward.

Capital allowances explained

3. Make employer pension contributions

Often the most efficient move of all: deductible against Corporation Tax, no National Insurance, and no income tax on the way in. For directors who don’t need every pound now, an employer pension contribution frequently beats both salary and dividends.

Salary, dividends and pensions compared

4. Pay yourself a sensible salary

A director’s salary is a deductible cost for the company (unlike dividends). Set at the right level, it reduces Corporation Tax while keeping your personal tax and National Insurance low — and protects your State Pension record.

5. Consider R&D relief — if it genuinely applies

If your company develops new or improved products, processes or software and tackles real technical uncertainty, R&D tax relief can be significant. But the rules tightened from April 2024 with more reporting and HMRC scrutiny, so claim only for genuine qualifying work, well documented.

R&D tax credits explained

6. Use timing and losses

  • Bring forward deductible spending into a higher-profit year
  • Carry losses forward (or back) to reduce tax in other years
  • Watch the £50,000/£250,000 marginal band — relief in it is worth 26.5%

The 26.5% marginal band

What to avoid

Steer clear of “too good to be true” avoidance schemes — HMRC challenges them, and the interest and penalties dwarf any saving. Genuine planning uses the reliefs the law provides. We’ll make sure you claim all of them and none of the nonsense. Call 0114 327 1480.

Our Corporation Tax service

Frequently asked questions

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