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

The CT600 is the formal name for the Company Tax Return that a UK company submits to HMRC to report its Corporation Tax position for an accounting period. It sets out the company's income, allowable deductions, tax adjustments and the resulting Corporation Tax liability, or confirms that no liability arises for that period. It is submitted electronically to HMRC, normally alongside supporting accounts and a Corporation Tax computation. Terms such as CT600, Company Tax Return and Corporation Tax Return are used interchangeably for the same filing, and it is a completely separate document from anything filed at Companies House.

A company will generally need to file a Company Tax Return where HMRC has issued a notice to deliver one, or where the company has Corporation Tax obligations for the period — for example because it has been trading, receives rental or investment income, or has chargeable gains. Whether a return is required depends on the company's own circumstances, including whether it has been dormant or was only recently incorporated, so it is worth confirming the position for your specific company rather than assuming either way. If you are unsure what applies to you, we can review your situation and confirm what needs to be prepared and filed.

Yes. They are two separate documents filed with two different bodies. Statutory accounts are prepared under the accounting framework that applies to your company and are filed with Companies House, presenting the company's financial position and results for the period. The CT600 is the Company Tax Return submitted to HMRC and reports the company's Corporation Tax position. The figures in your accounts will often be the starting point for the tax return, but the accounts and the CT600 are not the same thing and are filed independently. Filing your accounts at Companies House does not, on its own, satisfy your CT600 Tax Return Filing obligation.

Being a micro-entity changes how your statutory accounts are prepared and what they need to disclose — it does not create a special or separate version of the CT600. A micro-entity company can still have Corporation Tax obligations, and where HMRC requires a Company Tax Return or the company has a chargeable period to report, a CT600 will be needed. That said, not every micro-entity will owe Corporation Tax, because whether a liability arises depends entirely on the company's taxable position for the period. Accounts preparation and Corporation Tax filing are related but distinct processes, and the accounting framework you use does not by itself determine your tax outcome.

No. The Corporation Tax computation is the working paper that calculates taxable profit from accounting profit, applying the relevant tax adjustments, reliefs and allowances. The CT600 is the return that reports the results of that calculation to HMRC, together with the other information the return requires. In practice the two are prepared side by side and filed as a package, which is why the computation is often described as supporting the CT600. A CT600 Tax Return Filing service will normally cover both the computation and the return itself, so the numbers reported always tie back to your records.

In most cases we need the company's accounting records for the period — sales, expenses, bank records and details of asset purchases — plus information on any other income such as property or investment income. Directors' loan account movements, capital allowances claims, losses brought forward and figures from earlier periods can all be relevant, as can the company's registration details and accounting period dates. Where statutory accounts have already been prepared, we work from those as the starting point. The more complete the records and the earlier they reach us, the smoother the Corporation Tax computation and the CT600 filing will be.

Taxable profit begins with the accounting profit shown by your accounts and is then adjusted. Some expenses that are allowable for accounting purposes may be disallowed for tax, while items such as capital allowances may be deducted, and income that is treated differently for tax is also brought into the calculation along with any losses brought forward. The end result is the taxable profit on which Corporation Tax is calculated, and it can be higher or lower than the accounting profit. This is exactly why a Corporation Tax computation sits alongside the CT600 rather than relying on the accounts alone.

No — filing the return and paying the tax are separate obligations. The CT600 reports the company's Corporation Tax position for the accounting period, while any Corporation Tax that is due is handled as a separate payment with its own timing. A return can be submitted showing no tax payable, and where tax is due the liability may be settled at a different point to the filing itself. Keeping accurate, well-organised records throughout the year helps you manage both sides of the process without last-minute scrambling.