Corporation Tax Return for Micro Companies in Lowestoft
- 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 files with HMRC to report its taxable profit or loss for an accounting period. It sets out the company's income, allowable deductions and the resulting Corporation Tax position, and it is normally submitted online. It is a separate exercise from the statutory accounts a company prepares for its members, and it is not filed with Companies House.
CT600 is the name of the form HMRC uses for a Company Tax Return. In practice, the CT600 is submitted alongside the company's statutory accounts and a tax computation, so HMRC can see how the accounting figures have been adjusted to arrive at the taxable profit. The CT600 goes to HMRC, not to Companies House, even where the same accounts are also delivered to Companies House.
No. There is no separate Corporation Tax Return for micro companies. Micro-entity status relates to the accounting framework used when preparing statutory accounts, and whether a company qualifies depends on the applicable criteria, the accounting period and its own circumstances. When it comes to Corporation Tax, a micro company generally deals with HMRC through the same Corporation Tax Return process as any other company, subject to its circumstances. A smaller company may simply have fewer adjustments to make.
Preparation usually starts with a review of the company's financial information for the accounting period. From there, the accounting profit or loss is considered, relevant tax adjustments are identified, taxable profit is determined, and the Corporation Tax Return and supporting computations are prepared for submission to HMRC. The exact work depends on the company's circumstances, including its income streams, asset purchases and expenses.
They are two different documents with two different audiences. Statutory accounts are delivered to Companies House where required, while a Corporation Tax Return such as a CT600 is submitted to HMRC. HMRC does not approve statutory accounts, and Companies House does not professionally or regulatorily approve accounts prepared by an accountant. It is also worth being clear that preparing and filing a CT600 does not automatically complete the company's Companies House accounts, confirmation statement or any other filing obligation — those are separate tasks with their own requirements.
The profit shown in the statutory accounts is an accounting figure, and Corporation Tax rules can require adjustments before it becomes taxable profit. Typical examples include adding back expenditure that is not allowable for tax and replacing accounting depreciation with any capital allowances that are due. Because of this, the taxable profit reported on the CT600 can be higher or lower than the accounting profit, depending on the company's circumstances.
Not necessarily, and it is a common mistake to assume they are. The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax due can fall on different dates, so both should be diarised for the accounting period in question. If you are unsure which dates apply to your company, HMRC's guidance or professional advice can help you confirm them.
Dormancy for Corporation Tax purposes is a separate question from dormancy for Companies House purposes, and the two do not automatically align. A company that is dormant for Corporation Tax purposes may still have Companies House filing obligations, and dormant status does not remove every filing requirement. Equally, it does not mean a company must keep submitting Corporation Tax Returns indefinitely — it depends on the company's circumstances and any agreement reached with HMRC. If your company is based in Lowestoft and has stopped trading, it is worth checking the position before assuming nothing needs to be filed.
Yes. We support micro companies and small limited companies in Lowestoft with Corporation Tax Return preparation, including the CT600 and the computations that sit behind it, for submission to HMRC where applicable. We work from your records, explain the adjustments being made and keep the scope of the work and the fees clear from the outset. You remain responsible for filing and for the accuracy of the information provided, and we will flag anything we need from you along the way.