{"id":20051,"date":"2023-06-09T10:34:00","date_gmt":"2023-06-09T10:34:00","guid":{"rendered":"https:\/\/www.moorethompson.co.uk\/blogs\/?p=20051"},"modified":"2023-06-26T10:36:20","modified_gmt":"2023-06-26T10:36:20","slug":"corporation-tax-upcoming-filing-deadlines-and-reminder-about-recent-amendments","status":"publish","type":"post","link":"https:\/\/www.moorethompson.co.uk\/blogs\/corporation-tax-upcoming-filing-deadlines-and-reminder-about-recent-amendments\/","title":{"rendered":"Corporation Tax: Upcoming filing deadlines and reminder about recent amendments"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.moorethompson.co.uk\/blogs\/wp-content\/uploads\/2023\/06\/Heather-Bright-1-2-1024x576.png\" alt=\"\" class=\"wp-image-20052\" srcset=\"https:\/\/www.moorethompson.co.uk\/blogs\/wp-content\/uploads\/2023\/06\/Heather-Bright-1-2-1024x576.png 1024w, https:\/\/www.moorethompson.co.uk\/blogs\/wp-content\/uploads\/2023\/06\/Heather-Bright-1-2-300x169.png 300w, https:\/\/www.moorethompson.co.uk\/blogs\/wp-content\/uploads\/2023\/06\/Heather-Bright-1-2-768x432.png 768w, https:\/\/www.moorethompson.co.uk\/blogs\/wp-content\/uploads\/2023\/06\/Heather-Bright-1-2.png 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Recent changes HM Revenue &amp; Customs (HMRC) made to the rate of Corporation Tax mainly affected larger businesses in the UK.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p>As of April 2023, companies that generate a profit of more than \u00a3250,000 during their accounting period will pay a rate of 25 per cent in Corporation Tax, an increase from the 19 per cent that it was previously.<\/p>\n\n\n\n<p>Smaller businesses that made a profit of \u00a350,000 or less still pay the previous rate of 19 per cent so the recent updates have no impact on them.<\/p>\n\n\n\n<p>Businesses hovering between \u00a350,000 and \u00a3250,000 profits for their accounting periods should be entitled to marginal relief.<\/p>\n\n\n\n<p>Marginal relief gradually increases the Corporation Tax rate between the 19 per cent smaller profits rate and the 25 per cent main rate.<\/p>\n\n\n\n<p>Marginal relief means many businesses in this profit bracket will be able to avoid having to pay the full 25 per cent main rate.<\/p>\n\n\n\n<p><strong>Dividend payments<\/strong><\/p>\n\n\n\n<p>The increase in Corporation Tax has added further complexity for large business owners who normally pay themselves and other shareholders in dividends to reduce the tax they pay.<\/p>\n\n\n\n<p>This complexity has been compounded by HMRC\u2019s recent amendments to the dividend allowance, which has fallen from \u00a32,000 to \u00a31,000 as of 6 April 2023.<\/p>\n\n\n\n<p>It is now advised that larger business owners assess the number of dividends that they pay to avoid paying more tax than they need to.<\/p>\n\n\n\n<p><strong>Upcoming Corporation Tax filing deadlines<\/strong><\/p>\n\n\n\n<p>Please read below for the upcoming Corporation Tax filing deadlines.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>14 June 2023 &#8211; Corporation Tax instalment payments for large and very large companies<\/li><li>30 June 2023 \u2013 Corporation Tax return due for accounting periods ended 30 June 2022<\/li><li>1 July 2023 \u2013 Corporation Tax for accounting periods ended 30 September 2022 where not payable by instalments<\/li><\/ul>\n\n\n\n<p><strong>For more information about Corporation Tax and advice on how to submit your returns, please contact us.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recent changes HM Revenue &amp; Customs (HMRC) made to the rate of Corporation Tax mainly affected larger businesses in the UK.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,43],"tags":[],"class_list":["post-20051","post","type-post","status-publish","format-standard","hentry","category-blog","category-corporation-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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