Corporation Tax · Scotland
Corporation tax returns in Fossoway
Corporation Tax returns for companies in Fossoway, prepared from your accounts and filed with HMRC for a fixed per-return fee. We compute the tax, claim every allowance the company is entitled to, and explain how the figure was reached. The fee is published and the same for a company in Fossoway as for one anywhere in Scotland.
from £199 · fixed, per return
Next deadlines
- Company tax return (CT600) due 12 months after your year end (a 31 December year end files by 31 December)
- R&D claim deadline: 2 years after the end of the accounting period (and the pre-notification window of 6 months after the period for first-time claimants)
- Companies House accounts due 9 months after your year end (a 31 December year end files by 30 September)
- Corporation Tax payment, 9 months and 1 day after your year end (a 31 December year end pays by 1 October)
Who this is for
Corporation Tax for Fossoway
Limited companies in Fossoway of every size below the large-company regime: companies whose accounts are prepared by another firm or in-house and need the tax return filed, companies with capital expenditure to claim, companies that have made a loss and want it used well, groups of associated companies, and companies whose CT600 is already overdue.
What is included
Everything inside the fixed fee
- Corporation Tax computation reconciling accounting profit to taxable profit, with every adjustment explained
- Capital allowances claimed in full: annual investment allowance, full expensing, writing-down allowances and the special rate pool
- Loss relief planned and claimed: carry back, carry forward and group relief where it applies
- Marginal relief and associated-company rules applied correctly between the 19% and 25% rates
- CT600 with supplementary pages, iXBRL-tagged accounts and computation, filed electronically with HMRC
- Payment note with amount, due date and HMRC reference, and reminders before the payment and filing dates
How it works
Corporation Tax from Fossoway, step by step
Tell us your situation
A short message or call about what you do and what needs filing. We ask the questions that determine the right package and nothing more.
Fixed fee in writing
You receive one price for the work, confirmed by email before anything starts. It does not change if the job takes longer than we expected.
Send records, review the draft
Records come by WhatsApp or email. We prepare the draft, explain the figures in plain English and answer your questions.
We file, you get the receipts
Once you approve and the fee is settled, we submit electronically and forward the HMRC or Companies House acknowledgement the same day.
Why IGI
The IGI way of working, in Fossoway
No hourly rate and no surprise invoice. Fossoway clients know the fee for corporation tax before they send a single document, and it stays fixed.
We work to the HMRC and Companies House calendar, not an appointment diary. Clients in Fossoway get reminders at 60, 30 and 7 days before each date that applies to corporation tax.
Online only, UK based. There is no office in Fossoway to pay for, which is why the fee is the same here as anywhere in Scotland; the work is done by people in the UK who answer the same day.
Continuity matters in corporation tax: the person who prepared last year's work for your Fossoway business prepares this year's, and remembers what was agreed.
Plain English, with the numbers. Every draft for Fossoway comes with a short explanation of what the figures mean and what, if anything, you should do about them.
You stay in control of corporation tax: drafts go to Fossoway clients first, with the figures explained, and nothing leaves us until you say so.
Local facts
About Fossoway
Fossoway is in Scotland, Scotland. Scottish taxpayers pay income tax under six Scottish bands set by the Scottish Parliament, from the 19% starter rate through 20%, 21%, 42% and 45% to the 48% top rate, applied to non-savings income. Dividends and savings are taxed at UK rates, National Insurance and Corporation Tax are UK-wide, and property purchases pay Land and Buildings Transaction Tax.
| Place | Distance | Direction |
|---|---|---|
| Yetts o' Muckhart | 0.8 mi | SW |
| Pool of Muckhart | 1 mi | SW |
| Crook of Devon | 2 mi | SE |
| Rumbling Bridge | 2 mi | S |
| Drum, Perth and Kinross | 2 mi | E |
| Carnbo | 2 mi | E |
| Glendevon | 3 mi | NW |
| Blairingone | 4 mi | SW |
Worth knowing
Rules that come up in this work
Switching accountants
The main reasons people switch accountant are surprise invoices, missed deadlines and not understanding what they are being told. Switching involves a clearance letter between the firms, a transfer of records and agent authorisations, and a short handover of the current position. It takes about two weeks and should cost nothing extra.
Closing a company
A solvent company that has finished its purpose can be dissolved by voluntary strike-off: form DS01 with a £13 Companies House fee, after three months without trading and with all debts paid, final accounts and tax return filed, and assets distributed. HMRC objects to any application where returns or tax are outstanding, so the sequence matters more than the form.
Dormant companies
A dormant company is one with no significant accounting transactions in the year, where the only permitted entries are the payment for shares on incorporation, Companies House fees and penalties. It still files a confirmation statement and simplified dormant accounts every year. A bank charge or an accountant's fee paid from the company ends dormancy and requires full accounts.
The trading and property allowances
The first £1,000 of trading income and, separately, the first £1,000 of property income each year is tax free under the trading and property allowances. Below those figures no return is needed for that income. Above them you can deduct the £1,000 allowance instead of actual expenses if that is better, which suits side businesses and single-room lets with few costs.
Employer National Insurance
Employers pay National Insurance at 15% on each employee's earnings above the £5,000 secondary threshold, following the April 2025 changes. The Employment Allowance offsets up to £10,500 of this for eligible employers, which for a small team often removes the liability entirely, but companies where the director is the only employee do not qualify.
Workplace pensions and auto-enrolment
Auto-enrolment duties begin the day you take on your first employee, not when the Pensions Regulator writes to you. Eligible staff must be enrolled, contributions paid every pay period and re-enrolment carried out every three years. Director-only companies without employment contracts are usually exempt. Fines for non-compliance are fixed and escalating.
Record keeping
Good records are the difference between a quick enquiry and a long one. For the self-employed, five years after the filing deadline; for companies, six years from the year end; for VAT, six years. Photographs of receipts, PDF statements and software exports all count. The requirement is to keep records, not paper, and a well-organised cloud folder satisfies it.
Questions
Corporation Tax questions from Fossoway
Can you deal with HMRC if they open an enquiry into the return?
Yes. As your authorised agent we receive and respond to HMRC correspondence. Routine queries about a return we filed are handled at no extra charge. A formal enquiry is handled through our HMRC investigation service at fixed fees per stage, so you know the cost before deciding how to proceed.
Does R&D affect my Corporation Tax return?
Yes. Research and development relief is claimed on the CT600 and reduces the tax or generates a credit. Since the merged scheme, first-time claimants must notify HMRC within six months of the period end. Our R&D service prepares the technical report and the computation; the claim then goes on the return we file.
My company made a loss. What can be done with it?
A trading loss can be set against the company's other profits of the same year, carried back one year for a repayment of tax already paid, or carried forward against future profits. The right choice depends on cash flow and expected profits. We model the options and make the claim on the return.
What are associated companies and why do they matter?
Companies under common control count as associated, and the £50,000 and £250,000 thresholds are divided between them. A director who owns two companies has thresholds of £25,000 and £125,000 for each. Missing this is a common error that produces an underpayment and interest.
Are dividends and salary treated differently for Corporation Tax?
Yes. Salary, employer National Insurance and employer pension contributions are deductible expenses that reduce taxable profit. Dividends are paid from profit after tax and are not deductible. This asymmetry is central to the salary-versus-dividend planning we do for directors.
What expenses are not allowed for Corporation Tax?
Business entertainment of customers, most fines and penalties, depreciation (replaced by capital allowances), general provisions, and the private element of mixed-use costs. Legal fees on capital items are also disallowed. The computation adds these back to accounting profit and we list every adjustment so you can see the effect.
Which deadlines matter most for corporation tax?
The next four dates that apply to corporation tax are shown at the top of this page, calculated from today. For Fossoway clients we diarise every one of them from the day you join and send reminders before each, so the work is done in good time rather than in the last week before a penalty.
How do I get started from Fossoway?
Message us on WhatsApp or email with a sentence about your business and what you need. We reply in working hours with any questions and a fixed fee for corporation tax. Once you confirm, we tell you exactly which records to send and the work begins. Most Fossoway clients are set up within a day.
One message from Fossoway, one fixed price
Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.