Corporation Tax Return for Micro Companies in Llanrwst
- 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 report a limited company sends to HMRC for an accounting period. It sets out the company's income and allowable expenditure, arrives at a profit or loss position and shows how much Corporation Tax is due or repayable. It is a submission to HMRC rather than to Companies House, and it is a separate document from the company's statutory accounts.
CT600 is the form reference for the Company Tax Return used to report Corporation Tax to HMRC. Most companies file it online, together with a tax computation and, where required, accounts tagged in iXBRL format. The CT600 is the return itself, while the computation shows the workings that lead to the taxable profit figure.
No. Micro-entity status comes from the company law accounting framework and depends on the applicable criteria, the accounting period and the company's own circumstances, so not every small company will qualify. It does not create a separate Corporation Tax regime or a distinct type of CT600. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as other small companies, with the content reflecting its own figures.
Preparation usually begins with the company's financial information for the accounting period. From there we consider the accounting profit or loss, identify relevant tax adjustments such as disallowable expenditure or capital allowances, and work through to a taxable profit figure. The CT600 and any supporting computation or iXBRL accounts HMRC requires are then prepared for submission. We work through each of these steps with directors of Llanrwst companies and explain the figures along the way. Exactly what is needed depends on the company's circumstances.
Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC to report taxable profit and the resulting Corporation Tax. They serve different purposes and go to different bodies, so completing one does not discharge the obligation to deal with the other. Companies House does not approve accounts in any professional or regulatory sense, and HMRC does not approve statutory accounts.
Corporation Tax rules do not always follow the accounting treatment. Some costs shown in the accounts may be disallowed for tax purposes, depreciation is generally replaced by capital allowances, and certain income may be treated differently or fall outside the charge altogether. Those adjustments mean the profit reported in statutory accounts can differ from the taxable profit used to calculate the Corporation Tax liability.
No. The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax due are separate, and they do not always fall on the same date. It is worth confirming the dates that apply to your company's accounting period rather than assuming they match, because interest and penalties can arise where a return or payment is late.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two are assessed against different tests. A company can still have Companies House filing obligations, such as accounts or a confirmation statement, even where HMRC has been told it is not trading. Whether a Corporation Tax Return is still required depends on the company's circumstances and on what HMRC has confirmed, so it is sensible to check the position rather than assume no further returns will be needed.