Corporation Tax Return for Micro Companies in Mitcham
- 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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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, often referred to as a Company Tax Return, is the return a limited company uses to report its taxable profits, gains and allowable deductions to HMRC. It is submitted to HMRC rather than to Companies House, and it forms the basis on which HMRC assesses the company's Corporation Tax position for the period. The information in the return normally draws on the company's accounting records and statutory accounts, although the figures reported to HMRC are not simply a copy of the accounts.
A CT600 is the form HMRC uses for a Company Tax Return. It sets out the company's accounting period, its turnover and profit figures, the tax adjustments being claimed or applied, and the resulting calculation of Corporation Tax due or repayable, together with any supporting schedules or computations HMRC requires. In practice, when accountants talk about filing a Corporation Tax Return, they are usually describing the preparation and submission of a CT600 through HMRC's online service.
No. Micro-entity status relates to the accounting framework a company may use when preparing its statutory accounts, not to a separate Corporation Tax regime. There is no distinct 'micro-entity CT600' — a micro company generally deals with Corporation Tax through the same Corporation Tax Return process as any other limited company, subject to its own circumstances. Whether the micro-entity framework is available depends on the applicable eligibility criteria, the accounting period and the company's individual position.
Preparation typically begins with a review of the company's financial information for the accounting period, including the accounting profit or loss shown by the records. From there, relevant tax adjustments are identified and considered, taxable profit is determined, and the Corporation Tax Return is prepared for submission to HMRC. Where statutory accounts have already been prepared, the tax computation is built around them, with adjustments made for items that are treated differently for tax purposes. The exact steps depend on the company's circumstances and the complexity of its affairs.
Statutory accounts are the annual accounts prepared under company law and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC and deals with the company's taxable profit and Corporation Tax position. They are separate documents with separate purposes and separate recipients, and filing one does not automatically satisfy the other. Preparing and submitting a CT600 does not by itself complete the company's Companies House accounts, confirmation statement or any other filing obligation.
Corporation Tax rules do not always follow the treatment used in the accounts. Some expenses shown in the accounts may be disallowed or restricted for tax purposes, while other reliefs and allowances may be available that are not reflected in the accounting profit. Capital items, provisions and non-business expenditure are common examples of areas where an adjustment may be needed. Because of this, the profit reported in the statutory accounts can differ from the taxable profit used to calculate Corporation Tax.
No, and it is important not to treat them as interchangeable. HMRC sets a deadline by which the Company Tax Return must be submitted, and a separate deadline by which any Corporation Tax liability must be paid. The payment date is generally earlier than the filing date, so a company can owe tax before its return is even due. The specific dates depend on the company's accounting period and its circumstances, so it is worth checking HMRC guidance or asking us to confirm the position for your company.
Being dormant for Corporation Tax purposes is a separate concept from being dormant for Companies House purposes, and the two do not automatically align. A company that is dormant in the Companies House sense may still have Corporation Tax obligations, and a company that HMRC treats as dormant may still have Companies House filing duties. Dormant status does not remove all Companies House filing obligations, and not every dormant company must continue submitting Corporation Tax Returns indefinitely. The position depends on the company's activity and circumstances, so it is worth confirming before assuming no return is needed.
Yes. We work with micro and small limited companies in Mitcham and the surrounding area that need support preparing and filing a CT600, whether they are newly incorporated, preparing their first return or simply want an experienced eye over the figures. We can review your records, consider the adjustments that may be relevant and prepare the Corporation Tax Return for submission to HMRC. Get in touch and we can talk through what your company needs.