Corporation Tax Return for Micro Companies in East Leeds
- 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 filing a limited company makes to HMRC to report its taxable profits and the Corporation Tax due for an accounting period. It is submitted to HMRC rather than Companies House, and it is normally supported by computations and a copy of the company's accounts. Companies within the charge to Corporation Tax generally need to complete this process for each accounting period, although what is required depends on the company's circumstances.
The CT600 is HMRC's standard form for a Company Tax Return. It records details such as the accounting period, turnover, profit figures, any tax adjustments and the tax payable or repayable, and it is submitted to HMRC alongside the relevant computations and accounts. Filing a CT600 with HMRC is a separate exercise from delivering statutory accounts to Companies House, and one does not replace the other.
No. There is no separate micro-entity CT600 and no distinct Corporation Tax regime for micro companies. A company that meets the micro-entity criteria for accounting purposes still deals with Corporation Tax through the same Corporation Tax Return process as other companies, subject to its own circumstances. Micro-entity status affects the accounting framework used for statutory accounts; it does not change the return that goes to HMRC. Whether a company qualifies for the micro-entity framework at all depends on the applicable criteria, the accounting period and the company's circumstances.
Preparation usually starts with a review of the company's financial information for the accounting period, including the figures behind the accounting profit or loss. From there, relevant tax adjustments can be identified, taxable profit determined, and the CT600 prepared with supporting computations for submission to HMRC. For directors in East Leeds running a small limited company, the practical steps are much the same as anywhere else — what differs is the level of detail and the adjustments that apply, which depend on the company's circumstances.
Statutory accounts are prepared under company law and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is a tax filing submitted to HMRC. They serve different purposes, follow different rules in places, and go to different bodies. Preparing and filing a CT600 does not automatically satisfy a company's Companies House obligations, and delivering accounts to Companies House is not the same as filing a return with HMRC.
The profit shown in the statutory accounts is an accounting measure prepared under the applicable accounting framework. Corporation Tax is calculated on taxable profit, and tax rules can require adjustments to the accounting figure — for example, adding back expenditure that is not allowable for tax, or reflecting capital allowances and other reliefs where they are available. Because of this, the profit in the accounts and the taxable profit used in the return may not be the same figure.
No. The deadline for submitting the Corporation Tax Return and the deadline for paying any Corporation Tax are separate, and they do not always fall on the same date. In many cases the payment date arrives before the return itself has to be filed, so it is worth tracking both rather than working to a single date. The exact dates depend on the company's accounting period, so it is sensible to check the position for your own company rather than assume.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and the two do not always line up. A company that is dormant for HMRC may still have Companies House filing obligations, and dormant status does not mean every filing obligation simply disappears. Whether a Corporation Tax Return is still required depends on the company's circumstances and any confirmation from HMRC, so it is worth checking before deciding that nothing needs to be submitted.