UK desk · Corporation Tax
Register for corporation tax after you start business activity. Payment is generally due earlier than the CT600 filing window. PAYE is a separate scheme if you have UK employees or many director arrangements.
HMRC tracks we keep on one calendar
Corporation tax
Register after you start activity. For many companies, tax is payable about nine months and one day after the accounting period, while the CT600 can be due later. Losses, R&D, and group relief need UK-specific workings.
PAYE and RTI
UK employees and many director arrangements need a PAYE scheme and Real Time Information submissions each payday.
CIS
Construction Industry Scheme applies to qualifying construction payments. It is easy to miss if the company “only subcontracts”.
Self Assessment
UK-resident directors or Indian residents with UK rental or employment income may still have a personal filing. We coordinate that with the India ITR so the same income is not dropped or double counted.
What we typically deliver
- Corporation-tax registration once trading starts
- Payment-date diary separate from the CT600 due date
- Computations aligned to the statutory accounts
- PAYE scheme and FPS support where there is UK payroll
- India ITR and treaty-credit notes for the same year
HMRC filings that must be signed locally are executed with UK tax partners. PJRJ prepares the numbers and keeps India reporting aligned.
UK Corporation Tax & PAYE FAQs
For many companies, corporation tax is payable about nine months and one day after the accounting period, while the CT600 return can be due later (often twelve months). Missing the payment date costs interest even if the return is still open.
We coordinate the PAYE scheme, journals, and RTI calendar with a UK payroll or accounting partner. FPS still has to reach HMRC on or before payday.
Discuss your Corporation Tax requirements
Speak with a PJRJ UK desk partner — we respond within one business day.