Corporation Tax Return for Micro Companies in Branson
- 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 limited company submits to HMRC to report its income and taxable profits for an accounting period, and to work out how much Corporation Tax is due. For most companies, this is filed electronically as a Company Tax Return using the CT600 form, supported by tax computations and, in many cases, a copy of the statutory accounts. Preparing it usually involves reviewing the company's records, starting from the accounting profit or loss and applying the relevant tax rules.
The CT600 is the HMRC form used to submit a Company Tax Return. It sets out the company's details, the accounting period covered, the figures being reported and the tax calculation, and it is normally accompanied by tax computations and supporting information. The CT600 itself is the return; the statutory accounts are a separate document prepared under the applicable accounting framework and delivered to Companies House where required. Filing one does not complete the other.
No. There is no separate micro-entity type of CT600 or a distinct Corporation Tax regime for micro companies. Micro-entity status relates to the accounting framework that may be available for preparing statutory accounts, and eligibility depends on the applicable criteria, the accounting period and the company's circumstances. A micro company deals with Corporation Tax through the same Corporation Tax Return process as other companies, subject to its own figures and circumstances.
CT600 preparation generally involves reviewing the company's financial information and records, starting from the accounting profit or loss for the period, identifying the tax adjustments that apply, arriving at the taxable profit, and preparing the Corporation Tax Return and supporting computations for submission to HMRC. The exact work depends on the company's circumstances — for example, whether there are disallowable expenses, capital expenditure, losses brought forward or income treated differently for tax purposes.
Statutory accounts are prepared under the applicable accounting framework and, where required, delivered to Companies House. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report taxable profits and the tax due. They serve different purposes, go to different bodies and are prepared on different bases, so filing accounts with Companies House is not the same as filing a CT600 with HMRC. HMRC does not approve statutory accounts, and Companies House does not give professional or regulatory approval to accounts prepared by an accountant.
The profit shown in the statutory accounts is calculated under accounting rules, while taxable profit is calculated under Corporation Tax rules, and the two can differ. Common reasons include expenses that are not allowable for tax, depreciation being replaced by capital allowances, and income or gains treated differently for tax purposes. These adjustments are normally set out in the tax computations that accompany the return, and they are specific to each company's circumstances.
No, they are separate. The deadline for submitting the Corporation Tax Return to HMRC and the deadline for paying the Corporation Tax due are not necessarily the same date, and in many cases the tax becomes payable before the return is filed. The dates that apply depend on the company's accounting period and its circumstances, so it is worth confirming them early rather than assuming they align. We can help you identify what applies to your company and plan around it.
It depends. Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two are assessed separately. A company that has notified HMRC of dormancy may not need to submit a return for a particular period, but it may still have Companies House filing obligations such as accounts or a confirmation statement. Not every dormant company continues filing returns indefinitely, so it is worth checking your position each period rather than assuming nothing is required.