Corporation Tax Return and CT600 Support for Micro Companies in Albans
- Simple Fixed Pricing
- Clear Filing Process
- HMRC CT600 Support
- Micro-Entity Specialists
Corporation Tax Return Preparation
- CT600 preparation
- Tax adjustments review
- Allowable expense review
- Capital allowances review, where applicable
- Losses & reliefs review, where applicable
- HMRC CT600 filing
- Submission confirmation
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Accountant-prepared Corporation Tax Returns and CT600 filing support.
Our Core Corporation Tax Services For Micro Companies
Our fixed-fee service covers everything a qualifying micro-entity company needs to complete and file its Corporation Tax Return correctly and on time.
Corporation Tax Computations
We calculate your taxable profit from your micro-entity accounts, applying the correct adjustments, disallowables and capital allowances.
CT600 Preparation
Supporting accounts and computations prepared in the required format, where applicable
HMRC Online Submission
We file your corporation tax return directly with HMRC and send you the confirmation receipt for your records.
Tax Relief Reviews
We review relevant expenses, losses, allowances and tax adjustments based on your company's circumstances to help ensure the Corporation Tax position is calculated correctly.
Deadline Management
We track your accounting period, payment date and filing date, and remind you well before HMRC does.
HMRC Correspondence
We can help you respond to relevant HMRC correspondence, including filing queries and penalty notices, where this falls within the agreed service.
What Is Included In Your Fixed Fee
Corporation tax computation from your figures
CT600 return prepared and reviewed by an accountant
iXBRL company accounts tagged for HMRC
Online filing with HMRC and confirmation receipt
Payment reference and tax due clearly explained
Unlimited email support during your filing
How We File Your Corporation Tax Return
Send Your Figures
Upload your bookkeeping records, bank summaries or year-end accounts through our secure portal.
We Prepare Your Return
Your accountant produces the computation and CT600, checking reliefs and allowances along the way.
You Approve
We send the return and a plain-English summary of the tax due, with the payment deadline and reference.
We File With HMRC
Once you approve the return, we submit it to HMRC and provide the available submission confirmation for your records.
Corporation Tax Filing For Micro Companies Across All Sectors
Our corporation tax service covers a wide range of small company types, including:
E-Commerce Corporation Tax
Marketplace fees, stock and platform payouts reconciled before your CT600 is prepared.
Contractor & Freelancer CT600
Single-director limited companies with salary, dividends and expense reviews handled correctly.
Property SPV Corporation Tax
Rental profit, mortgage interest and property costs treated properly for your SPV's return.
Trades & Construction Tax
CIS deductions, tools, vehicles and subcontractor costs reflected in your corporation tax return.
Tech & Digital Corporation Tax
Software subscriptions, contractor costs and development spend reviewed for available reliefs.
Dormant & Low-Activity Companies
Nil returns and low-activity filings submitted so HMRC records stay clean and penalty free.
Corporation Tax Deadlines Every Micro Company Should Know
Corporation Tax is normally due 9 months and 1 day after the end of the accounting period, while the Company Tax Return is generally due 12 months after the end of that period. Your actual deadlines can vary depending on your company’s circumstances and accounting periods. Check more details here
Pay Your Corporation Tax
9 months and 1 day after your accounting period ends
File Your CT600 Return
12 months after your accounting period ends
Late Filing Penalty
Penalties can apply if a Company Tax Return is filed after the deadline. Current HMRC rules should be checked for the relevant accounting period.
Late Payment
HMRC charges daily interest until the balance is cleared
─── FAQs
FAQs: Corporation Tax Returns For Micro Companies
Reach out to our UK team any time at info@microentityaccounts.co.uk — we are always happy to help.
A Corporation Tax Return is the return a company submits to HMRC to report its income and profits for an accounting period and to show its Corporation Tax position. It is normally submitted online through HMRC's service using the CT600 form, supported by the company's statutory accounts and a tax computation where needed. The return is based on the company's own figures for that period, and Corporation Tax is dealt with through this process rather than through a separate route for smaller companies.
The CT600 is the HMRC form used to submit a Company Tax Return. It sets out the company's income, profits, tax adjustments and the resulting Corporation Tax position for the accounting period it covers. Most companies submit it online alongside the relevant accounts and computations, and it is the document that reports the tax position to HMRC, rather than a set of statutory accounts.
No. There is no separate micro-entity CT600 and no separate Corporation Tax regime for micro companies. Micro-entity status relates to the accounting framework that may be used when preparing statutory accounts, and eligibility depends on the applicable criteria, the accounting period and the company's circumstances. Whichever framework applies, a company reports its Corporation Tax through the applicable Corporation Tax Return process.
In practice it usually means reviewing the company's financial information, starting from the accounting profit or loss, identifying relevant tax adjustments, determining the taxable profit and preparing the Corporation Tax Return for submission to HMRC. The work depends on the company's circumstances and the records available, because a straightforward trading company and a company with more involved transactions will not need the same level of detail. Directors in Albans often find it useful for the accounts and the tax computations to be considered together, so the figures reported in the CT600 can be reconciled back to the statutory accounts.
Statutory accounts are the financial statements prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, such as the CT600, is submitted to HMRC and deals with the company's taxable position. They serve different purposes and go to different bodies, so filing statutory accounts with Companies House does not discharge the Corporation Tax filing obligation, and submitting a CT600 does not complete the company's Companies House accounts, confirmation statement or any other filing requirement.
Statutory accounts are prepared under accounting standards, while taxable profit is calculated under tax rules. Some items of income or expense are treated differently for tax purposes, so adjustments may be needed before taxable profit can be arrived at. The profit shown in the accounts can therefore differ from the figure used for Corporation Tax, and the adjustments required depend on the company's own transactions and circumstances.
Not necessarily. HMRC applies one deadline for submitting the Corporation Tax Return and a separate deadline for paying any Corporation Tax due, and these can fall on different dates. Both depend on the end of the company's accounting period and the applicable rules, so it is sensible to confirm the dates that apply to your own company rather than assuming the return and the payment are due together. Where tax needs to be paid before the return is submitted, the preparation and filing work still has to be dealt with separately.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and a company can be treated differently by each. Dormancy for Companies House purposes does not automatically remove all Companies House filing obligations, and it does not automatically mean HMRC requirements fall away either. Whether a return is required, or whether the company should tell HMRC about its dormant position, depends on the company's circumstances and is worth confirming before assuming no action is needed.