Corporation Tax Return for Micro Companies in Northampton
- 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 company submits to HMRC to report its profits for an accounting period and work out how much Corporation Tax is payable, if any. For most companies this is done through HMRC's Company Tax Return, which is prepared and filed in the CT600 format. Preparing the return involves looking at the company's financial information, arriving at the accounting profit or loss, considering any tax adjustments required by Corporation Tax rules and determining the taxable profit before the return is submitted.
The CT600 is the form HMRC uses for a Company Tax Return. It sets out the company's income, profits, allowable deductions and the resulting Corporation Tax position for the period, supported by figures that should agree with the company's accounts and tax computations. It is submitted to HMRC electronically, and a company may also need to attach its statutory accounts and a tax computation depending on its circumstances.
No. Micro-entity status is an accounting framework concept rather than a Corporation Tax one, so it does not create a separate tax regime or a different type of CT600. A micro company generally deals with Corporation Tax through the same Company Tax Return process as any other company, subject to its own circumstances, accounting period and the applicable requirements.
Preparation usually starts with reviewing the company's financial information for the accounting period, including the profit or loss shown in the accounts. From there, relevant tax adjustments are identified, taxable profit is determined and the required Corporation Tax Return is prepared for submission to HMRC. What this involves in practice varies from company to company, which is why the figures and disclosures should reflect the specific circumstances rather than a standard template.
They are separate documents with separate purposes and separate recipients. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required, while a Corporation Tax Return such as the CT600 is submitted to HMRC. Filing statutory accounts does not mean the CT600 has been filed, and HMRC does not approve statutory accounts. Equally, preparing a CT600 does not by itself complete a company's Companies House accounts, confirmation statement or any other filing obligation.
The profit shown in the statutory accounts is an accounting figure prepared under the applicable framework, whereas taxable profit is calculated using Corporation Tax rules. Those rules can require adjustments, for example where certain costs are treated differently for tax purposes, where income falls into a different period for tax, or where reliefs and allowances are available. The two figures can therefore differ, and part of CT600 preparation is explaining and applying those adjustments properly.
Not necessarily. HMRC sets a deadline for submitting the Corporation Tax Return and a separate deadline for paying any Corporation Tax that is due, and these do not always fall on the same date. Payment can be required before the return itself is due. Because the dates depend on the company's accounting period and its circumstances, it is worth checking the current HMRC guidance or speaking to an accountant so nothing is missed.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and a company can be treated differently by each. Being dormant for Corporation Tax does not automatically remove Companies House filing obligations, and a company that has notified HMRC of dormancy may still need to file a return in certain circumstances, for example if it receives income or its position changes. If you are unsure where your company stands, it is sensible to have the position reviewed rather than assume no action is needed.