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Tax Planning & Returns

Forward-looking corporation tax and Self Assessment advice that keeps you compliant and helps you keep more of your profit — planned all year, not just filed at the deadline.

Tax & advisory

What's involved

Here's exactly what's involved — and how your own named accountant handles each part for you.

Corporation tax and Self Assessment, planned year-round

Filing a return is the easy part. The value is in the planning we do before your year end, when there is still time to act — reviewing how profit is taxed, how it is drawn and which allowances apply.

How corporation tax is charged in 2025/26

The rate your company pays depends on its profit. Companies with profits in the band between the two thresholds pay an effective marginal rate of around 26.5%, which is why managing the timing of income and costs can matter.

Self Assessment deadlines and payments on account

If you are a director, landlord or sole trader, you will usually need to file a Self Assessment return. The deadlines are fixed and the penalties automatic, so we keep you ahead of every one.

Salary and dividend planning for director-shareholders

If you own and run your company, how you pay yourself makes a real difference. We model the mix of salary and dividends to suit your circumstances, factoring in your allowances and the relevant dividend tax rates.

Allowances on equipment, vehicles and investment

If your business invests in equipment, the right capital allowances can give you valuable relief in the year you spend. We make sure qualifying purchases are claimed correctly and timed to your advantage.

Pensions as a planning lever

Pension contributions are one of the most effective tools available to business owners, letting you extract profit tax-efficiently while building for the future.

What's included

  • Corporation tax returns prepared and filed
  • Self Assessment for directors and the self-employed
  • Salary and dividend planning for shareholders
  • Marginal relief reviewed where profits fall in the band
  • Capital allowances and full expensing claimed
  • Pension contributions used as a planning lever
  • Every deadline tracked for you
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Last reviewed: June 2026. This page is general guidance, not advice — figures relate to the 2025/26 UK tax year and may change. Please get in touch for advice tailored to your circumstances.

FAQ

Frequently asked questions

  • It depends on your profit. The small profits rate of 19% applies to profits of £50,000 or less, the main rate of 25% applies to profits of £250,000 or more, and profits in between attract marginal relief — an effective marginal rate of around 26.5%.

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Ready to work with an accountant who's genuinely on your side?

Book a free, no-obligation consultation and we'll show you exactly how MMR can help — with a clear fixed-fee quote and no pressure.