Corporation Tax Return for Micro Companies in Loanhead
- 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, sometimes called a Company Tax Return, is the return a limited company submits to HMRC to report its income, profits, losses, deductions and reliefs for an accounting period. HMRC uses the information in that return to establish the company's Corporation Tax position. It is a separate filing from anything sent to Companies House, and it is submitted to HMRC rather than to the registrar.
The CT600 is the form HMRC provides for submitting a Company Tax Return. In most cases it is filed online and includes the company's details, the accounting period covered, and the figures that support the return, such as the profit and loss position and any tax adjustments or computations. Completing the CT600 accurately generally means starting from the company's financial information and statutory accounts, then working through the tax treatment of the relevant items.
No. There is no separate micro-entity CT600. A micro company deals with Corporation Tax through the applicable Corporation Tax Return process, subject to its own circumstances, and the CT600 remains the form used to submit that return. The micro-entity accounting framework affects how statutory accounts are prepared, and eligibility for it depends on the applicable criteria, the accounting period and the company's circumstances. It does not create a distinct Corporation Tax regime.
Preparation usually begins with a review of the company's financial information for the accounting period. From there, we consider the accounting profit or loss, identify the tax adjustments that may be relevant, and work out the taxable profit position. The required Corporation Tax Return is then prepared for submission to HMRC, depending on the company's circumstances. Where a company has more complex transactions, additional schedules or computations may be needed to support the figures.
Statutory accounts are prepared under the applicable accounting framework and are delivered to Companies House where required. A Corporation Tax Return, such as the CT600, is submitted to HMRC. The two serve different purposes and go to different recipients, and preparing or filing one does not automatically complete the other, nor does it discharge the company's separate Companies House obligations. HMRC does not approve statutory accounts, and Companies House does not provide professional or regulatory approval of accounts prepared by an accountant.
Corporation Tax rules can require adjustments to the profit shown in the statutory accounts. Certain expenditure may not be allowable for tax purposes, capital expenditure is generally dealt with through capital allowances rather than depreciation, and some items fall into different accounting periods for tax than for accounts. Because of this, accounting profit and taxable profit can differ, and the CT600 preparation process includes identifying and reflecting those adjustments where they apply.
Not necessarily. The deadline for submitting the Corporation Tax Return and the deadline for paying any Corporation Tax that is due are separate, and they do not always fall on the same date. The dates that apply depend on factors such as the company's accounting period and whether it is newly incorporated. It is worth confirming the relevant dates for your own company with HMRC guidance or with an accountant rather than assuming a single deadline covers both.
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 is dormant for tax may still have Companies House filing obligations, such as a confirmation statement or accounts, and it may also need to notify HMRC of its position. Dormant status does not automatically remove every filing obligation, and not every dormant company must keep submitting Corporation Tax Returns indefinitely. The position depends on the company's circumstances.
Yes. We support directors of micro companies and small limited companies in Loanhead with Corporation Tax Return preparation and CT600 filing, where applicable. That can range from reviewing the year's figures and preparing the return, through to explaining the tax adjustments that sit behind the taxable profit position. If you are unsure whether the micro-entity framework applies to your company, we can look at your circumstances and the accounting period in question.