Corporation Tax Return for Micro Companies in Oulton
- 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, also known as a Company Tax Return, is the return a limited company submits to HMRC to report its taxable profit or loss for an accounting period and to establish how much Corporation Tax is due, if any. It normally consists of the CT600 form together with the supporting information HMRC expects, which can include the company's accounts and tax computations. Whether a particular company needs to submit one, and what it needs to contain, depends on its circumstances.
The CT600 is the form HMRC uses for a Company Tax Return. It records the company's details, the accounting period, the figures taken from the accounts and the tax calculation, and it is generally filed online. For many companies the CT600 is submitted alongside accounts in the required format and a set of tax computations. In practice, the CT600 is the Corporation Tax Return — the two terms describe the same filing.
No. There is no separate CT600 for micro companies, and micro-entity status does not create a separate Corporation Tax regime. A micro company generally deals with Corporation Tax through the applicable Corporation Tax Return process, subject to its own circumstances. Micro-entity status relates to the accounting framework a company may use when preparing statutory accounts, and eligibility for that framework depends on the applicable criteria, the accounting period and the company's circumstances.
Preparation generally begins with a review of the company's financial information, including the figures behind the accounting profit or loss. From there, relevant tax adjustments may need to be identified, the taxable profit or loss determined, and the required computations and return prepared for submission to HMRC. What that involves in practice varies considerably — a straightforward company with few transactions may need relatively little work, while a company with more complex income, expenditure or asset purchases may require more detailed consideration.
Statutory accounts are the annual accounts a company prepares under the applicable accounting framework and delivers to Companies House where required. A Corporation Tax Return such as a CT600 is a tax filing submitted to HMRC. They are separate documents with separate purposes and separate filing routes, so delivering statutory accounts to Companies House does not satisfy the Corporation Tax filing requirement, and filing a CT600 does not complete the company's Companies House accounts or confirmation statement obligations.
Corporation Tax rules can require adjustments to the accounting profit or loss. Some costs shown in the accounts may not be allowable for tax purposes, capital expenditure may be treated differently through the relevant allowances, and certain income can be taxed on a different basis. Because of this, the profit reported in the statutory accounts is not automatically the taxable profit used in the CT600, and the tax computations are where those differences are worked through.
No. The deadline for submitting the Corporation Tax Return and the deadline for paying any Corporation Tax due are set separately, and they do not always fall on the same date. For many companies the payment date arrives before the return filing date, but the dates that apply depend on the company's circumstances and its accounting period. Company directors in Oulton should check the dates HMRC has recorded for their company, or have them confirmed as part of the return preparation process.
It depends on the company's position. Dormancy for Corporation Tax purposes is assessed separately from dormancy for Companies House purposes, so a company can be dormant for one and not the other. A company that is dormant for Corporation Tax may not need to submit a Corporation Tax Return, but dormant status does not automatically remove all Companies House filing obligations, and it does not automatically mean a return will never be required. The position should be reviewed against the company's actual activity and its accounting period.