CT600 Tax Return Filing in Abingdon: Prepare and File Your Company Tax Return with HMRC

A CT600 is the form used to submit a Company Tax Return to HMRC. It reports a company's Corporation Tax position for an accounting period, including figures such as turnover, trading profits, expenses and the resulting tax calculation, along with supporting information HMRC requires. The CT600 is filed with HMRC — it is not filed with Companies House, and it is not the same document as your statutory accounts, even though the two are closely linked because both draw on the same underlying accounting records.

No. Statutory accounts are the formal annual accounts prepared for the company and, in most cases, filed at Companies House. A CT600 is a tax return submitted to HMRC. The two serve different purposes, go to different bodies, and can be due at different times. Your statutory accounts are usually the starting point for the Corporation Tax calculation, which is then reported on the CT600, but preparing and filing accounts does not by itself discharge your Company Tax Return obligation.

Yes, although they work together. The Corporation Tax computation is the workings that start from your accounting profit, apply the relevant tax adjustments, and arrive at the taxable profit and the Corporation Tax liability. The CT600 is the return on which those figures are reported to HMRC. In practice, the computation supports the entries made in the return, so a robust CT600 Tax Return Filing service will produce and retain both.

A company that qualifies as a micro-entity does not get a special or simplified version of the Company Tax Return — the CT600 is the standard return. Whether a particular company needs to file one depends on its circumstances and on what HMRC requires of it. Many companies are required to file a Company Tax Return, and that obligation is separate from the simpler accounts a micro-entity may prepare and file at Companies House. It is also separate from whether any Corporation Tax is actually payable: a company can need to file a return even where no tax is due, because the return reports the position rather than only the amount payable.

The CT600 and the statutory accounts are separate filings with separate recipients, so one does not automatically satisfy the other. In practice, the accounts and the tax return are prepared from the same records and are usually worked on together, because the Corporation Tax computation needs the accounting figures as its starting point. Even so, filing a CT600 at HMRC does not discharge the company's accounts filing obligation at Companies House, and filing accounts does not discharge the Company Tax Return obligation. Both need to be dealt with on their own terms.

Typically you will need your bookkeeping records or trial balance for the accounting period, the statutory accounts or draft accounts, details of income and expenditure, payroll and pension information where relevant, capital expenditure records for any capital allowances claims, details of any other income or deductions, and information about payments already made towards Corporation Tax. Prior-year returns and computations are also useful for continuity. If you are missing records, our Abingdon team can help you identify what is needed before the return is prepared.

The starting point is normally the company's accounting profit as shown in the accounts. From there, adjustments are made so the figure reflects tax rules rather than accounting treatment. Some expenses shown in the accounts may not be allowable for tax and are added back; certain deductions or reliefs may be available and are taken off; and items such as capital expenditure may be dealt with under separate rules rather than as ordinary expenses. The result is the taxable profit, which is then used to work out the Corporation Tax position reported on the CT600. Adjustments depend entirely on the company's own transactions, which is why a careful review of the figures matters.

No — filing and payment are separate obligations. Submitting the CT600 tells HMRC what the company's Corporation Tax position is. Payment of any Corporation Tax due is a separate step, with its own arrangements and timelines, and the amount payable is based on the liability shown in the computation and return. A company may submit its CT600 and still need to make a payment, or may file a return showing no tax payable for that period. Keeping the two clearly separate in your records helps avoid confusion and missed actions.

Yes. A company can authorise an agent to prepare its Company Tax Return, Corporation Tax computation and accounts, and to file the CT600 with HMRC on its behalf. Directors remain responsible for the accuracy of what is submitted, so the figures and disclosures should always be reviewed and approved before filing. Working with a professional service is particularly useful where the tax adjustments, capital allowances claims or reliefs are not straightforward.

Filing a Company Tax Return after the date HMRC expects it can lead to penalties and, where tax is unpaid, interest or further charges, depending on the circumstances and the length of the delay. Rather than assuming a particular outcome, it is best to check HMRC's current guidance or take advice on your specific position. If you are behind on your CT600 Tax Return Filing, the practical step is to get the outstanding computations and return prepared and submitted as soon as the records allow, while keeping HMRC informed where appropriate.