Corporation Tax Return for Micro Companies in Stewarton
- 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 document a company uses to report its income, profits and allowable deductions to HM Revenue & Customs for an accounting period. It is not the same thing as the statutory accounts a company prepares under company law. Most limited companies that fall within the charge to Corporation Tax need to file a return, and the figures reported are used by HMRC to work out how much Corporation Tax is due, subject to the company's circumstances.
CT600 is the form HMRC uses for a Company Tax Return. It sets out the company's accounting period, its turnover and trading activity, the profit or loss for the period, and the tax adjustments, allowances or reliefs being claimed. Returns are generally filed online, and the company's directors remain responsible for the accuracy of what is submitted, even where an accountant has prepared the figures on their behalf.
No. There is no separate micro-entity Corporation Tax regime and no distinct CT600 for micro companies. Micro-entity status relates to the accounting framework a company may use when preparing its statutory accounts, and eligibility depends on the applicable criteria, the accounting period and the company's own circumstances. A company that prepares micro-entity accounts still deals with Corporation Tax through the standard Corporation Tax Return process.
Preparation generally involves reviewing the company's financial information for the accounting period, starting from the accounting profit or loss, considering whether any tax adjustments are needed, arriving at the taxable profit, and then completing the CT600 for submission to HMRC. The principles are the same for a Stewarton-based company as for any other, but the detail depends on the company's trade, its sources of income and any allowances or reliefs it may be entitled to claim.
They serve different purposes and go to different bodies. Statutory accounts are prepared under company law and delivered to Companies House where required, following the applicable accounting framework. A Corporation Tax Return, usually filed as a CT600, is submitted to HMRC and deals with tax. Filing a CT600 does not by itself satisfy a company's Companies House accounts obligations or its confirmation statement, and HMRC does not approve statutory accounts.
Accounting profit is calculated under the applicable accounting framework, while taxable profit is calculated under Corporation Tax rules. The two can differ because tax rules may require adjustments — for example, disallowable expenditure, capital allowances instead of depreciation, or income and costs being recognised in a different period. Identifying those adjustments is a normal part of CT600 preparation and is one reason the figures in the accounts are not simply copied across.
Not necessarily. The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax due are separate requirements, and meeting one does not automatically satisfy the other. Directors should check the position using their own accounting period end and current HMRC guidance, or take professional advice, so that neither obligation is overlooked.
Dormancy for Corporation Tax purposes is treated separately from dormancy for Companies House purposes, so a company can be dormant in one sense and not the other. A company that is dormant for Corporation Tax may still have Companies House filing obligations, and where HMRC has issued a notice to file, a return may still be required. Dormant status does not necessarily remove every filing requirement indefinitely, so it is worth confirming the position for the specific company.