CT600 Tax Return Filing in Chatteris — Prepare and File Your Company Tax Return with HMRC

A CT600 is the form HMRC uses for a Company Tax Return. It sets out a company's Corporation Tax position for an accounting period, including income, allowable deductions, reliefs and the resulting tax position. It is submitted to HMRC, not to Companies House, and it sits alongside — but separately from — the company's other filing obligations, such as statutory accounts, the Confirmation Statement and any VAT Returns. Where a company is within the charge to Corporation Tax, the CT600 is normally the route through which that position is reported.

A company generally needs to file a Company Tax Return if it is within the charge to Corporation Tax and HMRC has issued a notice to deliver a return, or if the company has taxable profits or other circumstances that bring it within the scope of Corporation Tax. This is not limited to large businesses: smaller and micro-entity companies can also be required to file. There are technical exceptions and circumstances where no return is required, and these depend on the company's own position rather than on a single rule of thumb. If you are unsure whether your company falls inside the requirement, it is worth checking your specific circumstances — including any notice you have received from HMRC — before deciding not to file.

Yes — they are two separate documents with two separate purposes and two separate recipients. The statutory accounts are prepared under an accounting framework, such as FRS 105 for many micro-entities, and are filed with Companies House as part of the public record. The CT600 is a tax return submitted to HMRC that reports the company's Corporation Tax position. The accounting figures feed into the tax calculation, but the documents themselves are not interchangeable, and filing one does not satisfy the requirement to file the other. Companies that assume the accounts also cover their tax obligations sometimes discover otherwise later, which is why handling both together tends to be the smoother approach.

They are related but not the same thing. The Corporation Tax computation is the working document that starts with the accounting profit from the accounts, applies the necessary tax adjustments, and arrives at the taxable profit and the Corporation Tax liability. The CT600 is the return that reports the outcome to HMRC. In practice the computation usually accompanies the CT600 so that HMRC can see how the figures were reached. Preparing the computation first is what makes the return itself straightforward, because the boxes on the form should reflect figures you have already worked through and can explain.

A micro-entity company may need to file a CT600 where it is within the charge to Corporation Tax and is required to deliver a Company Tax Return, but this is not automatic for every micro-entity. The accounting framework a company uses — such as FRS 105 — affects how its accounts are prepared, not whether a Corporation Tax return is required or what tax is due. Equally, filing a CT600 does not mean Corporation Tax is necessarily payable; the company's taxable position for the period determines that. If your company is dormant, has no taxable activity, or has received no notice to deliver a return, the position can differ, so it is best to confirm your obligations based on your own circumstances.

Taxable profit is generally reached by starting with the accounting profit shown in the company's accounts and making adjustments required by tax rules. Typical adjustments include adding back expenditure that is not allowable for tax purposes and replacing accounting depreciation with any capital allowances that are available. Other differences, such as income that is treated differently for tax, timing differences, and reliefs or losses brought forward, may also come into play. Because these adjustments depend on the transactions a company has actually entered into, taxable profit can differ from accounting profit — sometimes significantly. The Corporation Tax computation is the document that records these adjustments so the figure reported on the CT600 can be followed and understood.

No — filing and paying are separate obligations. Filing the CT600 is how the company reports its Corporation Tax position to HMRC, whereas paying Corporation Tax (where a liability exists) is a separate step with its own payment arrangements and dates. A company can file its return on time and still need to make a payment, and conversely a company may file a return showing no liability. Keeping an eye on both the filing side and the payment side, and reconciling them to the computation, is part of good Corporation Tax record keeping.

Filing a Company Tax Return after the deadline set by HMRC can lead to penalties and interest, and the company may also be asked to provide further information or amended figures. The exact consequences depend on how late the return is, the company's circumstances and how quickly the position is put right, so we would not describe them as one fixed outcome. The practical priority is to get a complete and accurate return submitted as soon as possible, and to keep clear records of the reasons for the delay. If you are already behind, it is worth speaking to an accountant sooner rather than later so the return and any outstanding Corporation Tax position can be addressed together.