─── Specialist Micro-Entity Accountants In The UK

CT600 Tax Return Filing in Ilfracombe — Preparing and Filing Your Company Tax Return with HMRC

If your company needs to report its Corporation Tax position to HMRC, CT600 Tax Return Filing is the process that gets it done properly. Our Ilfracombe-based service supports limited companies through the whole exercise: reviewing the accounting records, preparing the Corporation Tax computation, applying the tax adjustments that turn accounting profit into taxable profit, and submitting the completed Company Tax Return to HMRC in the required format. It is worth being clear from the outset that a CT600 is not the same thing as statutory accounts. Statutory accounts are prepared under an applicable accounting framework and filed with Companies House, while the CT600 is a separate document filed with HMRC that reports the company’s Corporation Tax position. The two are related, because the accounts usually provide the starting figures for the tax computation, but they serve different purposes, go to different authorities, and operate on different timetables. Professional CT600 Tax Return Filing brings accuracy to the calculation, clarity to what has been reported and why, and convenience for directors who would rather not spend their evenings working through tax adjustments. Where a company’s circumstances are straightforward, the process is usually quick and well defined; where there are more complex items to consider, having the return prepared carefully can save considerable time and uncertainty later.

CT600 TAX RETURN FILING

(Turnover up to £100K)

£499.00

+vat

CT600 Return Preparation
Corporation Tax Computation
Tax Adjustment Review
Allowable Expenses Review
HMRC CT600 Filing
Filing Deadline Support

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Trusted by Micro-Entity Businesses Across the UK

From newly incorporated companies to established owner-managed businesses, our clients trust us to prepare their accounts accurately and handle their annual filing requirements.

      EXCELLENT  
   Based on 300 reviews 
    
 
 
 
   
 
 
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   Jamie Fletcher 
 
 
 
 Trustindex verifies that the original source of the review is Google. It was a pleasure working with Anum on our accounts. The whole process was swift and effortless, and it was one less thing to worry about. I'd highly recommend them.
  
 
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   Mansur Liman 
 
 
 
 Trustindex verifies that the original source of the review is Google. Accotax have been our accountants for many years now. We maintained them, because of their professionalism. In the last coiple of years, i have working with Imran, who has been very professional and helpful in guiding us through the whole process explaining and clarifying every aspect of it. Very prompt in responding to questions and patient with us even when we seem to be slow. I really enjoy working with him. Thank you
  
 
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   Muna Mohamoud 
 
 
 
 Trustindex verifies that the original source of the review is Google. I highly recommend Imran to anyone looking for a reliable and knowledgeable accountant. He helped me sort out a very complicated backlog of accounts and prepared my overdue tax returns with professionalism and attention to detail. Throughout the process, he was incredibly patient, took the time to answer all of my questions, and explained everything clearly. He guided me through each step and helped rectify issues that had built up over time, making what felt like an overwhelming situation much more manageable. I'm very pleased with the service I've received and truly appreciate his support. If you need help with your accounts or taxes, I would highly recommend Imran.
  
 
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   Sergey M 
 
 
 
 Trustindex verifies that the original source of the review is Google. I had a positive experience with Accotax. The work was completed promptly, my tax return was successfully filed, and I received a refund of overpaid tax. I found the cooperation efficient and helpful. Special thanks to Muhammad Saifullah for his assistance.
  
 
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   Ebba Qureshi 
 
 
 
 Trustindex verifies that the original source of the review is Google. Fabulous team at ACCOTAX - very efficient and good response time . Honest and professional with their work. I would highly recommend them even if you’re a young start up - or a large business they have it covered .
  
 
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   Mael Leboucher 
 
 
 
 Trustindex verifies that the original source of the review is Google. We worked with a few different accountants before finally settling with Accotax, and we’re really glad we did. Their team is great. Abdul is responsive and easy to reach whenever I have a question, which makes a big difference. They take the time to understand how our business works and what our needs are. They are very knowledgeable, and when they don’t have the answer straight away, they take the time to look into it and get back to us quickly. Anum, who looks after our account on a day-to-day basis, including reconciling invoices and preparing the annual accounts, is amazing. She is professional, efficient, and follows the processes we have put in place together. She's also very quickin getting back to us whenever needed. We’re very happy to work with her and hope to continue doing so for as long as possible. Overall, Accotax has made our accounting experience much smoother and easier. We see them as a long-term partner as our business continues to grow. I would 100% recommend them.
  
 
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   3rd Hub 
 
 
 
 Trustindex verifies that the original source of the review is Google. Imran provides a very dependable and straightforward accounting service. He is always responsive and professional when managing our accounts. Excellent support.
  
 
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   Martin Tyrrell 
 
 
 
 Trustindex verifies that the original source of the review is Google. I have really impressed to date with all dealings with Accotax highly enough. From day one, they've made what can often be a complicated and stressful part of running a business feel straightforward and hassle-free. A special mention has to go to Anum, who has been friendly, incredibly responsive, and genuinely cares about providing the best possible service. No question is ever too much trouble, and she consistently goes above and beyond to make sure everything is dealt with efficiently. I wouldn't hesitate to recommend you to anyone looking for an accountant they can genuinely trust.
  
 
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   Matthew Lyon 
 
 
 
 Trustindex verifies that the original source of the review is Google. Great speedy service and very personable. Anum dealt with my income certificate and did everything quickly and helped me out massively. Very happy with the service provided.

What Is a CT600 and How Does It Relate to Micro-Entity Companies?

There is no separate official form called a ‘micro-entity CT600’. The CT600 is HMRC’s standard Company Tax Return, and it is used by limited companies to report their Corporation Tax position, whatever their size or the accounting framework they apply. A company that qualifies as a micro-entity under the relevant accounting rules may prepare simpler statutory accounts, but that does not create a different tax return and it does not switch off Corporation Tax obligations. If HMRC has issued a notice to deliver a Company Tax Return, or the company has a chargeable period and is within the scope of Corporation Tax, the company will generally need to submit a CT600 covering that period — although whether any Corporation Tax is actually payable depends on the company’s own circumstances and its taxable position, not simply on the fact that a return has been filed. It is also important to separate three things that are often bundled together in conversation. The statutory accounts are prepared for the members and filed with Companies House under the applicable framework. The Corporation Tax computation starts with the accounting figures from those accounts and then applies the adjustments needed to arrive at taxable profit, such as disallowable expenditure or capital allowances. The CT600 is the return that reports the resulting position to HMRC. A micro-entity’s accounts might show a particular accounting profit, but the taxable profit used for Corporation Tax purposes can legitimately be a different figure once adjustments are made. That is why an accounting framework such as FRS 105 does not by itself determine a company’s Corporation Tax liability, and why accounts preparation and CT600 Tax Return Filing are related but genuinely separate processes. Finally, filing the CT600 and paying any Corporation Tax due are two distinct obligations with separate timetables — submitting the return does not itself settle the tax, and payment of tax does not remove the need to file.

What a Complete CT600 Submission Includes

The CT600 Form

Company details, accounting period, turnover, profit and the tax calculation.

Tax Computations

A working showing how accounting profit is adjusted into taxable profit.

iXBRL Accounts

Your statutory micro-entity accounts, machine-tagged to HMRC's taxonomy.

Supporting Schedules

Capital allowances, losses, directors' loans and any claims or reliefs.

─── OUR CT600 SERVICE

What's Included in Our CT600 Preparation Service?

Our fixed-fee service covers everything a qualifying micro-entity company needs to complete and file its Corporation Tax Return correctly and on time.

CT600 Return Preparation

Preparation of your Company Tax Return (CT600) from your bookkeeping records, ready for HMRC submission.

Corporation Tax Computations

Full tax computations showing how your taxable profit and Corporation Tax liability have been calculated.

Accounts & Tax Computation Support

Micro-entity accounts tagged in iXBRL format and attached to your CT600 as HMRC requires.

Allowances & Reliefs Review

We check capital allowances, allowable expenses and available reliefs so nothing is claimed twice or missed.

HMRC Filing & Deadline Tracking

Online submission to HMRC plus reminders for your payment and filing deadlines.

─── How It Works

How Our CT600 Tax Return Filing Service Works

Share Your Company Records

Provide the accounting records and relevant company information required to prepare the return.

Review Your Accounting Figures

Review the financial information and identify relevant Corporation Tax adjustments.

Prepare the CT600

Prepare the Company Tax Return and supporting tax computation based on the company's circumstances.

Prepare the CT600

Prepare the Company Tax Return and supporting tax computation based on the company's circumstances.

Review & Approve

You review the information and confirm the return before submission.

File With HMRC

Submit the Company Tax Return through the appropriate HMRC filing process.

─── WHY CHOOSE US

Why Choose Our CT600 Tax Return Filing Service?

We keep Corporation Tax simple, transparent and predictable for busy company directors, with fixed fees agreed before any work begins.

Micro-Entity Expertise

We work exclusively with small limited companies filing under FRS 105, so the CT600 is routine work for us.

Accurate Accounts Preparation

Every adjustment, disallowed expense and capital allowance claim is documented and explained in plain English.

Tax & Filing Support

Missed a deadline? We prepare overdue CT600 returns quickly to limit penalties and interest building up.

Clear Fixed-Fee Pricing

One transparent fee covers preparation, iXBRL tagging and HMRC submission of your Corporation Tax Return.

───WHO WE HELP

CT600 Support for Micro-Entities Across the UK

We support qualifying micro-entity companies across London and the UK, from one-director businesses to consultants and online companies.

One-Director Companies

Straightforward CT600 preparation for owner-managed limited companies with simple salary and dividend structures.

Limited Companies Run by Freelancers & Contractors

Corporation Tax returns for contractors trading through qualifying micro-entity limited companies.

Startups & Small Companies

First-year and dormant-to-trading CT600 filings for newly incorporated and growing micro companies.

CT600 Deadlines and Late Filing Penalties

Corporation Tax has two separate deadlines, and HMRC charges penalties that increase the longer a return stays outstanding.

How late the CT600 is	HMRC penalty
1 day late	£100
3 months late	A further £100
6 months late	HMRC estimates your tax bill and adds 10% of the unpaid tax
12 months late	A further 10% of any unpaid tax

Penalty levels are set by Companies House and may change. Separate HMRC penalties and interest apply to a late Corporation Tax return and unpaid tax. Check the updated guide here.

Let Us Handle the CT600 Tax Return Filing So You Can Get Back to Running the Business

Preparing a Company Tax Return rarely feels simple. There are records to pull together, adjustments to work through, a taxable profit figure to arrive at, and an HMRC submission to get right — all while the day-to-day running of the company continues. That is exactly the point at which many directors in Ilfracombe decide they would rather delegate. Micro Entity Accounts can take the CT600 Tax Return Filing off your hands: preparing the return, building the Corporation Tax computation from your accounting figures, reviewing the tax adjustments that reconcile accounting profit with taxable profit, and submitting the completed Company Tax Return to HMRC. We keep the process clear and organised, tell you what information we need, and work with clear, transparent pricing rather than open-ended billing. If your company’s tax return is coming up, or you simply want a more reliable way to manage Corporation Tax reporting, get in touch with Micro Entity Accounts and let us take it from here.

─── FAQs

Micro-Entity CT600 FAQs

Still unsure where you stand? Reach out to our UK team at info@microentityaccounts.co.uk and we will review your filing history with you.

What is a CT600?

A CT600 is HMRC's Company Tax Return form. It is the document a company uses to report its Corporation Tax position for an accounting period, showing the figures that support the calculation of taxable profit and the resulting Corporation Tax liability, along with supporting information HMRC requires. It is submitted to HMRC, not to Companies House, and it applies to companies generally rather than being specific to micro-entities or any other size category.

How is a CT600 different from statutory accounts?

Statutory accounts and a CT600 are separate documents with separate audiences. Statutory accounts are prepared under an applicable accounting framework and filed with Companies House as part of the public record. The CT600 is filed with HMRC and reports the company's Corporation Tax position. The accounts normally provide the starting point for the tax figures, but the return is not a copy of the accounts and it is not filed in place of them. A company will usually have obligations under both regimes, and meeting one does not discharge the other.

How is a CT600 different from a Corporation Tax computation?

The Corporation Tax computation is the working that takes the accounting profit from the accounts and adjusts it to arrive at taxable profit — for example by adding back disallowable expenditure or allowing capital allowances. The CT600 is the return that reports the outcome of that computation to HMRC. In practice the two are prepared together, but they are not the same thing: you can have a well-prepared computation that still needs to be correctly entered into the return, and errors can arise at either stage.

Does a micro-entity company need to file a CT600?

Possibly, depending on the company's circumstances. There is no separate 'micro-entity' return — a micro-entity that is within the scope of Corporation Tax and has a chargeable period, or that has received a notice to deliver a Company Tax Return, will generally need to submit a CT600. Whether Corporation Tax is actually payable is a separate question, decided by the company's taxable position after adjustments. Preparing simpler statutory accounts does not remove the filing obligation where one exists.

Is filing a CT600 the same as paying Corporation Tax?

No. Filing and payment are separate obligations with separate deadlines. Submitting the CT600 tells HMRC what the company's position is; paying Corporation Tax is what settles any liability that arises from that position. A company can file a return showing no tax payable, or file a return and still need to make a payment, depending on the figures and the timing. It is worth keeping the two tracked separately so neither is overlooked.

What information is needed to prepare a CT600?

Typically we need the company's accounting records for the period, the statutory accounts or a trial balance, details of income and expenditure, and information on items that affect the tax position rather than just the accounting position — for example fixed asset purchases, disallowable costs, or anything unusual that may need an adjustment. We will confirm exactly what is required once we know how the company is structured and what it has been doing during the period, since the list varies from one company to another.

How is taxable profit calculated from accounting profit?

The starting point is normally the accounting profit shown in the accounts. From there, the Corporation Tax computation applies adjustments: certain expenses that are not allowable for tax are added back, capital allowances may replace depreciation, and other reliefs or adjustments may apply. The result is the taxable profit on which any Corporation Tax liability is based. Because these adjustments can move the figure significantly, the taxable profit a company reports may differ from the profit shown in its accounts.

What happens if a company files its CT600 late?

Filing late can lead to consequences from HMRC, which may include penalties and interest, with the exact outcome depending on the circumstances and HMRC's rules rather than following a single fixed pattern. The practical approach is to avoid the situation wherever possible by diarising the filing date, keeping records in order through the year, and starting the return early enough that queries can be resolved. If you are already late, the priority is to get an accurate return prepared and submitted rather than letting it drift further.