Corporation Tax Return for Micro Companies in Melksham
- 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
Find Your Company
Search for your company to continue with the accounting services
Start typing to search for companies...
Results
Years filing UK company accounts
Micro entity accounts submitted
Verified Google reviews
Typical Filing Turnaround
Trusted by UK Limited Companies
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 formal report a company submits to HMRC to report its taxable profit or loss for an accounting period and to show how much Corporation Tax is due, if any. It is a company obligation rather than a personal one, so it is separate from a director's own Self Assessment return. Even where no tax is payable, a return may still be required.
The CT600 is the main HMRC form used to submit a Company Tax Return. It brings together the company's figures, the tax adjustments applied and the resulting tax calculation, and it is filed electronically with the supporting information HMRC expects, such as a tax computation and a copy of the accounts. In practice, when people refer to filing a Corporation Tax Return, they usually mean filing the CT600.
No. There is no separate micro-entity CT600. A micro company deals with Corporation Tax through the same Corporation Tax Return process as any other company, subject to its own circumstances. Micro-entity status relates to the accounting framework used to prepare statutory accounts and the level of disclosure required, not to a different Corporation Tax regime or a different return.
Depending on the company's circumstances, preparation typically involves reviewing the company's financial information, considering the accounting profit or loss, identifying relevant tax adjustments such as disallowable expenditure or capital allowances claims, and determining taxable profit. From there, the Corporation Tax Return is prepared for submission to HMRC. Where the company's affairs are more involved, further analysis may be needed before the figures can be finalised.
They serve different purposes and go to different bodies. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required, while a Corporation Tax Return such as a CT600 is submitted to HMRC. Filing one does not complete the other, and preparing a CT600 does not automatically settle the company's Companies House accounts, confirmation statement or any other filing obligation.
Accounting profit follows the accounting framework used to prepare the accounts, while taxable profit follows Corporation Tax rules. The two can diverge because certain items of income or expenditure are treated differently for tax, and adjustments such as disallowable costs, capital allowances or brought-forward losses may need to be reflected. The profit shown in the statutory accounts is therefore often not the same figure on which tax is calculated.
Not necessarily. HMRC sets a deadline for submitting the Corporation Tax Return that falls after the end of the accounting period, and Corporation Tax is generally payable before that filing deadline. Because the two dates are not the same, it is worth tracking both — the date by which the CT600 must be filed and the date by which any tax due should be paid.
Dormancy for Corporation Tax purposes is separate from dormancy for Companies House purposes, so a company can be dormant with one and not the other. Being dormant does not automatically remove Companies House filing obligations, and it does not always mean a Corporation Tax Return must be filed indefinitely either. If trading activity has changed, it is worth checking the position before assuming nothing needs to be submitted. Companies in Melksham in that position often find it useful to take advice on where they currently stand.