Corporation Tax Return for Micro Companies in Alness
- 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
Find Your Company
Search for your company to continue with the accounting services
Start typing to search for companies...
Results
Years filing UK company accounts
Micro entity accounts submitted
Verified Google reviews
Typical Filing Turnaround
Trusted by UK Limited Companies
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 report a limited company makes to HMRC covering its taxable profit or loss for an accounting period. It is how HMRC is told how much Corporation Tax is payable, or that nothing is due, depending on the company's circumstances. Preparing it means looking at the company's financial information for the period and working through the figures that HMRC expects to see.
A CT600 is the form used to submit a Company Tax Return to HMRC. It sets out the accounting period, the company's financial details, any tax adjustments required and the resulting Corporation Tax position, drawing on figures from the statutory accounts and other supporting information where relevant. In practice, when people talk about filing a Corporation Tax Return, the CT600 is the document that is actually submitted.
No. There is no separate micro-entity CT600 or a distinct Corporation Tax regime for micro companies. A micro company deals with Corporation Tax through the same applicable Corporation Tax Return process as any other company, subject to its own circumstances, accounting period and the requirements that apply to it. Micro-entity status is about the accounting framework used to prepare statutory accounts, so it does not change the nature of the return itself.
Typically it involves reviewing the company's financial information for the accounting period, considering the accounting profit or loss, identifying relevant tax adjustments, determining the taxable profit and preparing the required Corporation Tax Return for submission to HMRC. Depending on the company's circumstances, that might include items such as disallowable expenditure, capital allowances or losses brought forward. The scope of the work varies from company to company.
They serve different purposes and go to different places. Statutory accounts are prepared under the applicable accounting framework and are delivered to Companies House where required; a company that meets the relevant criteria, accounting period conditions and size tests may be able to prepare them under the micro-entity provisions. A Corporation Tax Return such as a CT600 is submitted to HMRC. HMRC does not approve statutory accounts, and filing accounts with Companies House is not the same thing as filing a CT600, nor does one automatically complete the other.
Corporation Tax rules can require adjustments to the profit shown in the accounts. Some expenses are not allowable for tax purposes, some income may be treated differently, and capital allowances can apply instead of depreciation. The effect is that taxable profit may not match the accounting profit, which is why the figures need to be reviewed rather than simply carried across.
These are two separate deadlines and they are not always the same date. In many cases the Corporation Tax payment falls due before the deadline for submitting the return, so it is worth planning for both rather than treating them as one date. We can confirm the dates that apply to your company's particular accounting period based on current HMRC requirements.
Dormancy for Corporation Tax purposes is separate from dormancy for Companies House purposes, so a company can be dormant for one and not the other. Where a company is genuinely dormant for Corporation Tax, HMRC may not require a return every year, but this depends on the company's circumstances and any notice HMRC has issued. Companies House filing obligations can still apply, so it is worth checking the position before assuming nothing needs to be submitted.