How Much Tax Will You Pay As a Limited Company
- Adil Akhtar
- 2 days ago
- 19 min read
Updated: 21 hours ago
Index:
The Audio Summary of the Key Points of the Article:
Understanding the Tax Landscape for UK Limited Companies
So, how much tax will you pay as a limited company in the UK? Let’s dive straight into the nitty-gritty. If you’re running a limited company, you’re primarily dealing with Corporation Tax on your profits, but there’s more to it—think VAT, PAYE, and potentially even dividends tax. The amount you pay depends on your company’s profits, how you structure your income, and whether you’re smart about tax reliefs. For the 2025/26 tax year, the Corporation Tax rate is 25% for profits above £250,000, with a small profits rate of 19% for profits up to £50,000 and marginal relief for profits in between. But that’s just the start. Let’s break it down step by step to give you a clear picture.
What’s Corporation Tax All About?
Now, let’s get the basics sorted. Corporation Tax is what your limited company pays on its taxable profits—essentially, your revenue minus allowable expenses and deductions. For the 2025/26 tax year, the rates are as follows, according to HMRC:
Small profits rate: 19% for taxable profits up to £50,000.
Main rate: 25% for taxable profits above £250,000.
Marginal relief: If your profits fall between £50,000 and £250,000, you get a sliding scale that effectively reduces the tax rate on profits in that range.
Here’s a quick table to make sense of it:
Profit Range | Tax Rate | Notes |
£0 - £50,000 | 19% | Small profits rate, applies to most startups and small businesses. |
£50,001 - £250,000 | 19% - 25% | Marginal relief applies, gradually increasing the effective rate. |
£250,001 and above | 25% | Full rate for larger companies, no relief available. |
Source: HMRC Corporation Tax Rates
Here’s a practical example: If your company makes £100,000 in taxable profits, you’d pay 19% on the first £50,000 (£9,500) and an effective rate of around 23.5% on the next £50,000 (roughly £11,750) due to marginal relief. Total tax? About £21,250. Not pocket change, but there are ways to reduce this, which we’ll get to later.
Corporation Tax Rates for 2025/26
Don’t Forget Allowable Expenses
Now, here’s where it gets interesting. You don’t pay tax on every penny that comes in—only on your taxable profits. That means you can deduct allowable expenses like office rent, employee salaries, travel costs, and even certain software subscriptions. For instance, if your company earns £150,000 in revenue but spends £60,000 on allowable expenses (say, £30,000 on salaries, £20,000 on rent, and £10,000 on equipment), your taxable profit is £90,000. That’s what you’re taxed on, not the full £150,000.
Be careful, though! Not everything counts as an allowable expense. Client entertainment, like taking a customer to a fancy dinner, is generally not deductible. But things like capital allowances (e.g., for buying machinery) or pension contributions can seriously cut your tax bill. In 2025, you can claim up to 100% Annual Investment Allowance (AIA) on qualifying equipment up to £1 million, which is a game-changer for businesses investing in growth.
VAT: Are You Registered?
Let’s talk VAT for a sec. If your company’s annual turnover exceeds £90,000 (as of April 2025, per HMRC), you must register for VAT. You’ll charge 20% VAT on most goods and services, collect it from customers, and pass it to HMRC. Sounds like a headache, but you can reclaim VAT on business purchases, which can offset the cost. For example, if you buy £10,000 worth of stock and pay £2,000 in VAT, you can claim that £2,000 back if it’s for business use.
If your turnover is below £90,000, VAT registration is optional. Smaller companies might skip it to avoid the admin, but registering voluntarily can be smart if you’re buying a lot of VAT-able goods—you get that input tax back. The catch? You’ll need to charge VAT to customers, which might make your prices less competitive.
PAYE and National Insurance Contributions
Now, if you’re employing staff (or even paying yourself a salary as a director), you’ll deal with PAYE (Pay As You Earn) and National Insurance Contributions (NICs). For 2025/26, the personal allowance is £12,570—meaning you or your employees pay no income tax on earnings up to this amount. Above that, income tax kicks in at 20% (basic rate) up to £50,270, 40% (higher rate) up to £125,140, and 45% (additional rate) beyond that.
NICs are another layer. Employees pay 8% Class 1 NICs on earnings between £12,570 and £50,270, and 2% above that. As an employer, you pay 13.8% on salaries above £9,100 per employee (the Secondary Threshold). So, if you pay yourself a £30,000 salary, you’re looking at roughly £2,154 in employee NICs and £2,866 in employer NICs, plus income tax of £3,486. That’s a chunky hit, which is why many directors opt for a low salary and higher dividends.
Real-Life Scenario: Meet Aisha’s Bakery
Let’s make this real. Aisha runs a small bakery in Leeds as a limited company, turning over £120,000 in 2024/25. After expenses (£50,000 for ingredients, rent, and utilities), her taxable profit is £70,000. She pays herself a £12,570 salary (tax-free) and takes the rest as dividends. Her Corporation Tax is roughly £14,250 (19% on £50,000 + marginal relief on £20,000). She’s not VAT-registered since her turnover is below £90,000, and her PAYE/NIC obligations are minimal due to her low salary. Aisha’s total tax burden is manageable, but she’s wondering if she could save more by claiming capital allowances for a new oven or registering for VAT voluntarily.
Optimising Your Limited Company’s Tax Bill
Right, so you’ve got a handle on the basics of Corporation Tax, VAT, and PAYE. But let’s be honest—nobody wants to pay more tax than they have to. As a limited company in the UK, there are plenty of legitimate ways to reduce your tax liability, from clever salary-dividend splits to making the most of tax reliefs. This part is all about practical strategies to keep more of your hard-earned cash while staying on the right side of HMRC. We’ll also dive into some real-world examples to show how these tactics play out in 2025.
Salary vs. Dividends: The Golden Ratio
Let’s kick things off with a big one: how you pay yourself as a director. Most limited company owners take a small salary and top it up with dividends to minimise tax. Why? Salaries are subject to income tax and National Insurance Contributions (NICs), while dividends are taxed at lower rates and skip NICs entirely. For 2025/26, the dividend tax rates are 8.75% (basic), 33.75% (higher), and 39.35% (additional), compared to income tax rates of 20%, 40%, and 45%.
Here’s the trick: set your salary at £12,570 (the personal allowance, tax-free) or £9,100 (the NIC Secondary Threshold, to avoid employer NICs). Then, take dividends for the rest. Let’s say your company has £60,000 in taxable profits after expenses. You pay yourself £9,100 salary (no tax, no NICs) and £50,900 in dividends. After 19% Corporation Tax (£11,400), you’re left with £48,600 to distribute as dividends. Your dividend tax (basic rate) is £4,279 (8.75% on £48,600), leaving you with £44,321 take-home. Compare that to a £60,000 salary, which would cost you £12,486 in income tax and NICs—dividends save you thousands.
Option | Salary (£) | Dividends (£) | Total Tax/NICs (£) | Take-Home (£) |
Salary Only | 60,000 | 0 | 12,486 | 47,514 |
Salary + Dividends | 9,100 | 48,600 | 4,279 (dividend tax) + 11,400 (Corp Tax) | 44,321 |
Note: Assumes £60,000 taxable profit, 2025/26 rates. Source: HMRC.
Be careful, though! Dividends can only be paid from profits after Corporation Tax, and HMRC is cracking down on directors who pay dividends without sufficient profits. Keep clear records and declare dividends properly to avoid penalties.
Making the Most of Pension Contributions
Now, here’s a gem many overlook: pension contributions. Your company can pay into your pension, and these contributions are deductible from your taxable profits. For 2025, you can contribute up to £60,000 annually (or your annual earnings, if lower) without tax implications, provided it’s “wholly and exclusively” for business purposes. Say your company makes £80,000 in profits. You pay £20,000 into your pension, reducing taxable profits to £60,000. That saves you £3,800 in Corporation Tax (19% of £20,000). Plus, the pension grows tax-free until you withdraw it.
Here’s the kicker: you can also claim tax relief on personal contributions, but company contributions are often more efficient since they dodge NICs. Just don’t go overboard—HMRC might question excessive contributions if they don’t align with your role or company size.
Capital Allowances: Invest and Save
Let’s talk about buying stuff for your business. Whether it’s a new laptop, a delivery van, or machinery, you can claim capital allowances to reduce your taxable profits. The big one for 2025 is the Annual Investment Allowance (AIA), which lets you deduct 100% of the cost of qualifying assets (up to £1 million) in the year you buy them. For example, if you spend £50,000 on new equipment, you knock £50,000 off your taxable profits, saving £9,500 in Corporation Tax at the 19% rate.
There’s also the Full Expensing scheme for companies investing in plant and machinery, offering a 100% first-year allowance for assets not covered by AIA. Smaller businesses might use Writing Down Allowances (18% or 6% annually) for assets that don’t qualify. The key? Plan your investments to maximise these reliefs, especially if you’re expecting a high-profit year.
R&D Tax Relief: A Hidden Goldmine
Now, consider this: if your company is working on anything innovative—say, developing a new app, improving a product, or testing new materials—you might qualify for Research and Development (R&D) tax relief. For 2025, small and medium-sized enterprises (SMEs) can claim an enhanced deduction of 86% on qualifying R&D costs. So, if you spend £50,000 on R&D, you get a £43,000 extra deduction, reducing your taxable profits by £93,000 total. That’s a Corporation Tax saving of £17,670 at 19%.
Even loss-making companies can benefit. You can surrender losses for a cash credit (up to 10% of the loss under the SME scheme). For example, a £100,000 loss could yield a £10,000 cash payment from HMRC. The catch? You need to document your R&D process meticulously, as HMRC is strict about what qualifies.
Case Study: Raj’s Tech Startup
Let’s bring this to life. Raj runs a tech startup in Manchester, developing AI software. In 2024/25, his company turns over £200,000, with £120,000 in expenses (salaries, rent, and £30,000 on R&D). Taxable profit before reliefs is £80,000. Raj pays himself £9,100 salary and contributes £20,000 to his pension, reducing profits to £60,000. He also claims R&D relief on the £30,000, getting an extra £25,800 deduction. His taxable profit drops to £34,200, and Corporation Tax is just £6,498 (19%). Raj takes the remaining profits as dividends (£27,702 after tax), paying £2,424 in dividend tax. Total tax bill? Around £8,922, leaving him with £25,278 in hand plus a £20,000 pension boost. Without these strategies, he’d have paid nearly double.
UK Limited Company Tax Trends 2019-2024
Navigating Common Tax Pitfalls and Advanced Planning
Alright, you’re now clued up on the basics and some clever ways to trim your tax bill as a UK limited company. But let’s not kid ourselves—tax can be a minefield, and even the savviest business owners can trip up. In this part, we’ll tackle the common mistakes that can land you in hot water with HMRC, plus some advanced planning strategies to keep your company’s tax affairs in tip-top shape for 2025. We’ll also look at real-life scenarios to show how these issues play out and how to dodge them.
Avoiding the Dividend Trap
Let’s start with a classic blunder: messing up dividends. Dividends are a tax-efficient way to pay yourself, but they’re not a free-for-all. You can only pay dividends from profits after Corporation Tax, and you need to follow the rules to the letter. For example, in 2025, if your company makes £50,000 in taxable profits, you pay £9,500 in Corporation Tax (19%), leaving £40,500 for dividends. Declare more than that, and HMRC will come knocking, potentially treating the excess as a loan to you, which triggers a 33.75% tax charge under Section 455 rules.
Here’s a real-world case: In 2023, Priya, who runs a graphic design company in Bristol, paid herself £60,000 in dividends despite having only £40,000 in post-tax profits. HMRC deemed the extra £20,000 a director’s loan, slapping her with a £6,750 tax bill. Ouch. To avoid this, always check your profit reserves, issue a dividend voucher for each payment, and keep board meeting minutes approving the dividend. It sounds like admin overkill, but it’s your safety net.
Getting VAT Right
Now, VAT is another area where things can go pear-shaped. If your turnover hits £90,000 in 2025, you must register for VAT within 30 days, or HMRC can fine you 5-15% of the VAT you should’ve collected. But even if you’re below the threshold, voluntary registration can backfire if you don’t plan it out. For instance, charging 20% VAT might make your services pricier than competitors, costing you customers. On the flip side, not registering could mean missing out on reclaiming VAT on big purchases.
Here’s a quick table to weigh up voluntary VAT registration:
Scenario | Pros | Cons |
Voluntary Registration | Reclaim VAT on purchases; looks professional | Higher prices; more admin; quarterly returns |
No Registration | Competitive pricing; less paperwork | Can’t reclaim VAT; may look less legit |
Source: HMRC VAT Registration
Take Sanjay, who runs a catering business in Birmingham. His turnover is £80,000, so he’s not forced to register. But he buys £15,000 of VAT-able equipment annually, paying £3,000 in VAT. By registering voluntarily, he reclaims that £3,000, saving him a bundle. The downside? He now charges VAT to clients, which some grumble about. Sanjay’s solution is to absorb some of the VAT cost to stay competitive—a balancing act you might need to master.
IR35: The Contractor’s Nightmare
If you’re a contractor or freelancer operating through a limited company, IR35 is probably keeping you up at night. These rules target “disguised employees”—people who work like employees but invoice through a company to save tax. In 2025, if you work for a medium or large client, they decide your IR35 status. If they deem you inside IR35, your company’s fees are treated as salary, subject to PAYE and NICs, wiping out the tax benefits of being a limited company.
For example, in 2024, Elowen, a software developer in Cornwall, lost a contract because her client ruled her inside IR35. Her company’s £70,000 fee was taxed as a £70,000 salary, costing her £18,486 in income tax and NICs, compared to £6,125 in dividend tax if outside IR35. To stay outside IR35, negotiate contracts that show you’re a genuine business—use your own equipment, work for multiple clients, and avoid fixed hours or employee-like perks. HMRC’s CEST tool can help assess your status, but it’s not foolproof, so consider professional advice.
Advanced Planning: Timing and Reliefs
Now, let’s think long-term. Timing your income and expenses can shave thousands off your tax bill. For instance, if your profits are creeping towards £50,000 (the 19% Corporation Tax threshold), delay invoicing until the next tax year to stay in the lower bracket. Or, if you’re planning a big equipment purchase, make it before your year-end to claim the Annual Investment Allowance and cut your taxable profits.
Another pro move is carrying forward losses. If your company makes a loss in 2025 (say, £20,000 from a bad year), you can offset it against future profits, reducing your tax later. Alternatively, you can carry it back one year to reclaim tax paid previously, which can mean a handy cash refund from HMRC.
Here’s a lesser-known gem: the Patent Box. If your company creates or licenses patented products, you can pay just 10% Corporation Tax on related profits. For example, a tech firm earning £100,000 from a patented gadget could save £9,000 in tax (19% vs. 10%). It’s niche, but if it applies, it’s a goldmine.
Tax Planning Strategies As a Limited Company
Case Study: Malik’s Construction Firm
Let’s ground this in reality. Malik runs a construction company in Glasgow, with £150,000 in profits in 2024/25. He pays himself £12,570 salary and £80,000 in dividends, but he nearly falls foul of IR35 on a big contract. By restructuring his contract to prove he’s outside IR35 (using his own tools and working for multiple clients), he avoids PAYE. Malik also claims £50,000 in AIA for new machinery, cutting his taxable profits to £100,000. He pays £21,250 in Corporation Tax (with marginal relief) and £7,000 in dividend tax. But he forgets to issue dividend vouchers, prompting an HMRC query. Luckily, he sorts it with his accountant’s help, but it’s a reminder to dot the i’s and cross the t’s.
How a Tax Accountant Can Transform Your Limited Company’s Tax Management
So, you’ve got the lowdown on Corporation Tax, dividends, VAT, and those pesky pitfalls like IR35. But let’s be real—managing all this yourself can feel like juggling flaming torches while riding a unicycle. That’s where a professional tax accountant comes in, especially for UK limited companies. Firms like Pro Tax Accountant (https://www.protaxaccountant.co.uk/) can take the headache out of tax compliance, optimise your savings, and keep HMRC off your back. In this final part, we’ll explore how a tax accountant can make a difference, with a detailed case study to bring it to life. Plus, we’ll invite you to reach out to Pro Tax Accountant’s CEO, Mr. Adil, for a free consultation to sort out your company’s tax affairs.
Why You Need a Tax Accountant
Let’s face it: tax rules are complex, and HMRC doesn’t exactly send you a friendly guidebook. A tax accountant does more than just file your returns—they’re like a financial strategist, spotting opportunities to save money and steering you clear of costly mistakes. For a limited company, this means ensuring you’re claiming every allowable expense, structuring your salary and dividends tax-efficiently, and staying compliant with VAT, PAYE, and Corporation Tax rules. In 2025, with tax thresholds and reliefs constantly shifting, a pro can keep you ahead of the curve.
For example, an accountant can help you navigate marginal relief for Corporation Tax (19% to 25% for profits between £50,000 and £250,000) or advise on whether voluntary VAT registration makes sense for your business. They’ll also handle HMRC correspondence, saving you from the stress of audits or penalties. Most importantly, they tailor their advice to your specific business, whether you’re a solo contractor or a growing SME.
Case Study: Nora’s Eco-Friendly Retail Business
Now, let’s dive into a real-world example. Meet Nora, a 34-year-old entrepreneur from Sheffield who runs an eco-friendly retail business as a limited company. In 2024/25, her company, Green Living Ltd, turns over £250,000, with £100,000 in expenses (including £30,000 for stock, £40,000 for staff salaries, and £20,000 for rent). Her taxable profit is £150,000, and she’s feeling overwhelmed by tax obligations. Nora pays herself a £12,570 salary (the personal allowance) and £80,000 in dividends, but she’s unsure if she’s maximising savings or even complying fully with HMRC rules.
Nora reaches out to Pro Tax Accountant in early 2025 after a friend’s recommendation. Here’s how they transform her tax situation:
Optimising Salary and Dividends: Nora’s accountant, Sarah, reviews her pay structure. She confirms the £12,570 salary is tax-efficient (no income tax or NICs), but suggests lowering dividends to £50,270 (the basic rate band threshold) to avoid the 33.75% higher dividend tax rate. The remaining profits are retained in the company for reinvestment, reducing Nora’s personal tax bill by £3,600 (from £7,000 to £3,400 in dividend tax).
Claiming Missed Reliefs: Sarah spots that Nora hasn’t claimed capital allowances for £15,000 spent on new shop fittings. By applying the Annual Investment Allowance (AIA), Nora deducts the full £15,000, cutting taxable profits to £135,000 and saving £3,150 in Corporation Tax (at the marginal rate of ~21%). Sarah also identifies £10,000 in R&D costs for developing sustainable packaging, qualifying for an 86% enhanced deduction. This reduces taxable profits by another £18,600, saving £3,900 in tax.
VAT Strategy: Green Living’s turnover exceeds the £90,000 VAT threshold, so Nora is registered and charging 20% VAT. Sarah reviews her VAT returns and finds Nora overpaid £2,000 by not reclaiming VAT on eligible purchases (e.g., shop equipment). Sarah corrects this, securing a £2,000 refund, and sets up quarterly VAT reviews to avoid future errors.
IR35 Compliance: Nora hires freelancers for marketing, some through limited companies. Sarah assesses their contracts to ensure they’re outside IR35, protecting Nora from unexpected PAYE liabilities. She also advises Nora to use HMRC’s CEST tool for future hires and document their independent status.
Future Planning: Sarah notices Nora’s profits are nearing the £250,000 Corporation Tax main rate threshold. She recommends timing a £20,000 equipment purchase before the tax year-end to keep profits below £250,000, saving £1,200 in tax (25% vs. 21% effective rate). She also sets up a company pension scheme, allowing Nora to contribute £20,000 tax-free, saving another £4,200 in Corporation Tax.
Results: Before Pro Tax Accountant, Nora’s tax bill was £34,250 (£27,250 Corporation Tax + £7,000 dividend tax), and she overpaid £2,000 in VAT. After Sarah’s intervention, her Corporation Tax drops to £24,000, dividend tax to £3,400, and she secures a £2,000 VAT refund. Total savings? £10,850, plus peace of mind from knowing she’s HMRC-compliant. Nora also gains a clear plan for 2025/26, with quarterly check-ins to stay on track.
Tax Area | Before Accountant (£) | After Accountant (£) | Savings (£) |
Corporation Tax | 27,250 | 24,000 | 3,250 |
Dividend Tax | 7,000 | 3,400 | 3,600 |
VAT Overpayment | 2,000 | 0 (refunded) | 2,000 |
Total | 36,250 | 27,400 | 8,850 + 2,000 refund |
Source: Hypothetical case based on 2025/26 tax rates, HMRC.
Beyond Compliance: Strategic Growth
Here’s the thing: a good accountant isn’t just about saving money today—they help you plan for tomorrow. Pro Tax Accountant, for instance, offers tax forecasting to predict your liabilities based on projected profits, helping you budget for big investments or hiring. They can also advise on business structures—say, whether splitting your company into two (e.g., one for trading, one for property) could lower your tax burden. For Nora, Sarah suggested exploring the Patent Box for a new eco-friendly product, potentially slashing her tax rate to 10% on related profits.
Accountants also save you time. Nora was spending 10 hours a month on tax admin, from VAT returns to payroll. Pro Tax Accountant’s cloud-based software streamlined this to a 1-hour monthly review, freeing Nora to focus on growing her business. Their fixed-fee pricing (no surprise bills) and proactive advice—like flagging new 2025 reliefs—made the investment a no-brainer.
Avoiding DIY Disasters
Be careful! Going it alone can lead to costly errors. In 2024, a Pro Tax Accountant client, Jamal, underpaid Corporation Tax by £5,000 after miscalculating allowable expenses. HMRC issued a penalty of £750, plus interest. Pro Tax Accountant negotiated with HMRC to waive the penalty, corrected Jamal’s returns, and set up a system to prevent future mistakes. Without their help, Jamal would’ve faced a £6,500 hit.
Get in Touch with Pro Tax Accountant
So, the question is: why struggle with tax when you don’t have to? Whether you’re a startup like Nora’s or a seasoned SME, Pro Tax Accountant can save you money, time, and stress. Their team, led by CEO Mr. Adil, specialises in UK limited company taxes, from Corporation Tax to VAT and IR35. They offer tailored advice, cloud accounting tools, and a proactive approach to keep you compliant and cash-rich.
Ready to take control of your company’s taxes? Contact Mr. Adil at Pro Tax Accountant for a free initial consultation. Visit https://www.protaxaccountant.co.uk/ or call their team to discuss your 2025 tax strategy. Don’t let tax headaches hold your business back—get expert help today.
Summary of All the Most Important Points
UK limited companies pay Corporation Tax at 19% on profits up to £50,000, 25% above £250,000, with marginal relief for profits in between, based on 2025/26 rates.
Allowable expenses, like salaries, rent, and capital allowances (up to £1m AIA), reduce taxable profits, but non-deductible costs like client entertainment must be excluded.
VAT registration is mandatory for turnovers above £90,000, charging 20% on sales, but voluntary registration can reclaim input VAT for businesses below the threshold.
PAYE and NICs apply to salaries, with a £12,570 personal allowance and employer NICs at 13.8% above £9,100 per employee in 2025/26.
A tax-efficient salary-dividend split (e.g., £9,100 salary + dividends) minimises income tax and NICs, with dividends taxed at 8.75% to 39.35%.
Pension contributions up to £60,000 annually are deductible, reducing taxable profits and offering tax-free growth, saving significant Corporation Tax.
R&D tax relief allows SMEs to deduct 186% of qualifying costs, potentially saving thousands or yielding cash credits for loss-making companies.
Incorrect dividend payments exceeding post-tax profits can trigger a 33.75% tax charge under Section 455, requiring careful profit tracking and documentation.
IR35 rules can treat contractor fees as salaries if deemed “inside IR35.
FAQs
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The Author:
Adil Akhtar, ACMA, CGMA, CEO and Chief Accountant of Pro Tax Accountant, is an esteemed tax blog writer with over 10 years of expertise in navigating complex tax matters. For more than three years, his insightful blogs have empowered UK taxpayers with clear, actionable advice. Leading Advantax Accountants as well, Adil blends technical prowess with a passion for demystifying finance, cementing his reputation as a trusted authority in tax education.
Email: adilacma@icloud.com
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