Expert CT600 and Corporation Tax Return support for micro companies in Essex
- 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 taxable profits or losses for an accounting period and to calculate how much Corporation Tax, if any, is due. It is a company-level filing rather than a personal tax return, and the directors remain responsible for making sure it is submitted on time and that the information in it is accurate. Micro Entity Accounts can prepare and submit the return on a company's behalf where we are engaged to do so.
CT600 is the form HMRC uses for a Company Tax Return. When directors talk about filing the CT600 or submitting the Corporation Tax Return, they are generally describing the same process: supplying HMRC with the company's figures and tax calculation in the required format. The CT600 is submitted electronically to HMRC as part of the company's Corporation Tax obligations, and the supporting information that needs to accompany it will depend on the company's circumstances.
No. There is no separate micro-entity CT600. Micro-entity status relates to the accounting framework a company may use when preparing its statutory accounts, provided it meets the applicable criteria, and it does not create a distinct Corporation Tax regime. A micro company deals with Corporation Tax through the standard Corporation Tax Return process, although the figures and adjustments will reflect that company's own circumstances. It is also worth remembering that not every small company automatically qualifies as a micro-entity, as eligibility depends on the criteria in force, the accounting period and the company's position.
Preparation usually begins with reviewing the company's financial information, such as the accounts, bookkeeping records and any supporting schedules for the accounting period. The accounting profit or loss is then considered, relevant tax adjustments are identified and taxable profit is determined before the Corporation Tax Return is prepared for submission to HMRC. Depending on the company's circumstances, this can also include checking the correct accounting period dates, reviewing how any losses should be treated and making sure the return agrees with the information used elsewhere.
They are separate documents with separate purposes and separate recipients. Statutory accounts are the annual accounts prepared for the company and are delivered to Companies House where required. A Corporation Tax Return, commonly filed as a CT600, is submitted to HMRC to report the company's taxable profits and calculate Corporation Tax. Preparing and filing a CT600 does not by itself complete the company's Companies House accounts, confirmation statement or any other filing obligation, and HMRC does not approve statutory accounts.
The profit shown in the statutory accounts is calculated under accounting rules, whereas taxable profit is calculated under Corporation Tax rules. Certain items of income or expenditure may need to be adjusted, added back or relieved, which means the two figures often differ. Identifying those adjustments is a normal part of Corporation Tax Return preparation, and the exact position will depend on the company's own transactions and circumstances.
Not necessarily. The deadline for submitting the Corporation Tax Return to HMRC and the deadline for paying any Corporation Tax due are separate and do not always fall on the same date. In many cases, Corporation Tax becomes payable earlier than the return is due. Directors of companies in Essex and elsewhere should check their own accounting period dates and confirm the applicable deadlines with HMRC or their accountant rather than assuming the two coincide.
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 may still have Companies House filing obligations even where it is dormant for tax purposes, and a company that HMRC treats as dormant does not necessarily continue submitting Corporation Tax Returns indefinitely. The correct position depends on the company's specific circumstances, so it is worth confirming before deciding that nothing needs to be filed.