Corporation Tax Return for Micro Companies in St. Andrews
- 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 taxable profit or loss for an accounting period, together with any gains, deductions and reliefs that are relevant. HMRC uses it to establish the company's Corporation Tax position and to confirm whether tax is payable. A company that is within the charge to Corporation Tax is generally expected to deal with a return, although the precise position depends on the company's circumstances and on whether HMRC has issued a notice to file.
CT600 is the name of the form HMRC uses for a Company Tax Return. It is submitted electronically and normally sits alongside a set of accounts and a tax computation, setting out the figures HMRC needs to assess the company's Corporation Tax position. In everyday conversation, accountants and directors often say 'CT600' when they mean the Corporation Tax Return as a whole, which is why the two terms tend to be used interchangeably.
No. There is no separate micro-entity Corporation Tax Return and no separate Corporation Tax regime for smaller companies, so a micro company deals with Corporation Tax through the same CT600 process as any other company within the charge to Corporation Tax. What differs is the level of detail, the figures involved and the framework used to prepare the statutory accounts. Micro-entity status is an accounting framework question, and eligibility depends on the applicable criteria, the accounting period and the company's circumstances.
In practice, preparation usually begins with a review of the company's financial information and the accounting profit or loss shown in the accounts. From there, the relevant tax adjustments are identified, taxable profit is determined, and the return is completed with the supporting information HMRC expects. The scope of that work varies — a straightforward company in St. Andrews with a single income stream may need very little adjustment, while one with capital expenditure, disallowable costs or losses brought forward can require considerably more analysis.
They are two distinct documents serving two distinct purposes. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required, which makes them a public filing. A Corporation Tax Return such as the CT600 is submitted to HMRC rather than Companies House, and it deals with the company's Corporation Tax position under tax rules rather than accounting rules. Preparing and filing a CT600 does not by itself complete the company's Companies House accounts, confirmation statement or any other filing obligation.
Accounting profit follows the accounting framework used to draw up the statutory accounts, while taxable profit follows Corporation Tax legislation, and the two do not always align. Certain expenses may be disallowable for tax purposes, capital spending may attract relief under different rules, some income may be treated differently, and losses or other adjustments from earlier periods can come into play. Reconciling accounting profit to taxable profit is normally a core part of preparing the Corporation Tax Return.
Not necessarily, and it is a common misconception that they run together. The deadline for paying Corporation Tax can fall earlier than the deadline for submitting the Corporation Tax Return, so the dates that apply to your company's own accounting period are the ones that matter. Rather than assuming, it is worth confirming the position for your company well ahead of time, and we can help with that as part of the return preparation process, subject to the applicable requirements.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two tests are applied differently. A company that has stopped trading may still have some filing obligations, and whether a Corporation Tax Return is required depends on HMRC's requirements and the company's particular circumstances rather than on dormant status alone. Companies House obligations are also separate, and dormant status does not automatically remove them.