Description

For limited companies (CT600 filing), this includes:

Adjustments from accounting profit to taxable profit (non-deductible expenses: entertainment expenses, penalties, depreciation, etc.)

Calculation of Annual Investment Allowance (AIA) and first-year allowance

Common adjustment areas such as interest restrictions and patent boxes

Automatic calculation of tax payable at 19% or 25% tax rates (including marginal exemption calculator)

Installment payment estimate (if profits exceed £1.5 million)

List of required attachments for company tax filing (e.g., fixed asset register, related party transaction records)