UK corporate finance
Corporate finance holds a company's cash flow, debt structure, capital requirement and tax burden in a single plan. In the UK each of those items sits under a different authorisation regime rather than under one.
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A company that is profitable and a company that can pay its bills this month are not the same thing, and the gap between them is what this work addresses. The filing calendar underneath it is at after registering a UK company.
01
What is corporate finance?
Corporate finance is the field that manages a company's cash flow, debt structure and capital requirement in a single plan. In the UK that work runs against the company's filing calendar rather than separately from it.
The filing dates are fixed and the cash has to be there when they arrive. A plan that ignores them describes a business that exists on paper rather than one that meets its obligations.
02
Which items does UK corporate finance cover?
The scope covers six items: financial analysis, working capital planning, debt restructuring, tax planning, the arrangement for moving money between countries, and the ownership structure. Each carries its own regulatory position rather than one shared position.
- Financial analysis and reporting.
- Working capital planning across stock, receivables and payables.
- Debt restructuring — term, cost and security.
- Tax planning against the published rates and thresholds.
- The arrangement for moving money between countries.
- The ownership and shareholding structure.
03
Who is authorised to provide these services in the UK?
Investment and insurance services are provided only by firms authorised by the Financial Conduct Authority. In the FCA's own words, almost all financial services activity in the UK requires authorisation or registration before it is carried on.
04
How does corporation tax affect financial planning?
Corporation tax in the UK is not a single rate: the main rate of 25 per cent applies to profits above £250,000 and the small profits rate of 19 per cent to profits up to £50,000, with marginal relief between them.
| Profit | Rate |
|---|---|
| Up to £50,000 | 19% |
| £50,001 – £250,000 | Marginal relief |
| Above £250,000 | 25% |
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05
How are debt restructuring and working capital handled?
Debt restructuring rebuilds the term, the cost and the security of existing borrowing; working capital planning aligns the cycle of stock, receivables and payables. The two are worked together because a change in either one moves the other.
Extending a term without fixing the collection cycle moves the problem rather than solving it. That is the usual reason a business restructures twice within a short period.
06
What does British Global do in this area?
British Global runs the corporate finance process from end to end: it sets out the company's position and requirement in a written preliminary report, identifies which item needs support, and refers you to a firm verified on the register.
Insurance and investment services are provided only by firms authorised by the Financial Conduct Authority, and authorisation is verified on the Financial Services Register before any engagement.
07
Frequently asked questions
Is corporation tax charged at one rate?
No. The main rate of 25 per cent applies above £250,000 and the small profits rate of 19 per cent up to £50,000, with marginal relief in between.
Does British Global provide investment services?
No. Investment and insurance services require FCA authorisation; British Global sets out the position and refers to firms verified on the register.
Do associated companies change the thresholds?
Yes. The £50,000 and £250,000 thresholds are reduced in proportion to the number of associated companies.
Sources
- GOV.UK — The main corporation tax rate of 25 per cent applies to profits above £250,000 and the small profits rate of 19 per cent to profits up to £50,000, with marginal relief between and thresholds reduced by associated companies. — 26 August 2026
- Financial Conduct Authority — The Financial Services Register is the public record of firms authorised by the FCA and the Prudential Regulation Authority. — 26 August 2026
- legislation.gov.uk — Section 21 of the Financial Services and Markets Act 2000 restricts financial promotions to authorised persons or communications they approve. — 26 August 2026
