─── Specialist Micro-Entity Accountants In The UK

CT600 Tax Return Filing in Leyland – Prepare and Submit Your Company Tax Return to HMRC

If your company needs to report its Corporation Tax position, professional CT600 Tax Return Filing in Leyland takes the guesswork out of preparing and submitting your Company Tax Return to HMRC. We work through your accounting records, review the figures that feed into your Corporation Tax computation, consider the tax adjustments that may be needed to arrive at taxable profit, and prepare the CT600 for submission to HMRC. It is worth being clear that a CT600 is not the same thing as your statutory accounts: the accounts are filed separately with Companies House, while the Company Tax Return is a distinct HMRC filing. Our role is to make the process accurate, clearly explained and convenient, so you understand what has been reported and why. Where a company’s circumstances raise more complex points, we will tell you rather than gloss over them.

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.

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Jamie Fletcher profile picture
Jamie Fletcher
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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
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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
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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
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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
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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
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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
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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
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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
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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 a CT600 Means for a Micro-Entity Company in Leyland

There is no separate official “micro-entity CT600” form, and it is important to be clear about that. A CT600 is simply the Company Tax Return that a company uses to report its Corporation Tax position to HMRC, and the same form is used regardless of the size of the company completing it. Small and micro-entity companies are not automatically exempt from Corporation Tax obligations. Whether a micro-entity company owes Corporation Tax, and whether it needs to submit a Company Tax Return at all, depends on its own circumstances and taxable position — for example, whether HMRC has issued a notice to deliver a return. Where a return is required, the company’s accounting records and prepared accounts often provide the starting point for the Corporation Tax calculation, but the figures in the accounts are not automatically the figures used for tax. Corporation Tax is charged on taxable profit, which can differ from accounting profit because the computation may require adjustments — for example, for disallowable expenditure, capital allowances or other tax-specific treatments. Preparing accounts under a framework such as FRS 105 and filing a CT600 are therefore related but separate processes. It is also worth separating the filing itself from payment: submitting a CT600 to HMRC and paying any Corporation Tax that is due are two distinct obligations, with their own dates and consequences.
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.

CT600 Tax Return Filing Service Works

─── How It Works

How Our CT600 Tax Return Filing Service Works

01

Share Your Company Records

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

02

Review Your Accounting Figures

Review the financial information and identify relevant Corporation Tax adjustments.

03

Prepare the CT600

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

03

Prepare the CT600

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

04

Review & Approve

You review the information and confirm the return before submission.

05

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.

Take the Stress Out of Your CT600 Tax Return Filing in Leyland

Corporation Tax reporting has a habit of looking straightforward until you reach the tax adjustments, and that is where many company directors lose time they would rather spend running the business. Micro Entity Accounts can take that work off your desk, with support covering CT600 preparation, Corporation Tax computation, a review of the tax adjustments that turn accounting profit into taxable profit, and submission of the Company Tax Return to HMRC. We will also help you keep Corporation Tax records organised so the information is ready when you need it, rather than assembled in a rush. Get in touch with our Leyland team to discuss your CT600 Tax Return Filing and find out how a clear, fixed-fee approach could work for your company.

─── 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.

 

A CT600 is the formal name for the Company Tax Return that a limited company submits to HMRC to report its Corporation Tax position for an accounting period. It sets out the company's income, allowable deductions and the resulting tax position, supported by a Corporation Tax computation and, in most cases, a copy of the statutory accounts. It is an HMRC document, not a Companies House document, and it is not a payment — it is a report of the position.

A company generally needs to file a Company Tax Return when HMRC has issued a notice to deliver one, and it may also need to file if it has Corporation Tax to report, even if no tax ends up being payable. Dormant or newly incorporated companies sometimes assume no return is needed, but the position depends on the company's activity and on whether HMRC has asked for a return. If you are unsure whether your company needs to file, it is worth checking your specific circumstances rather than assuming.

Yes, they are separate filings with separate purposes and separate recipients. Statutory accounts are prepared for the company's members and filed with Companies House under company law, while the CT600 is a Company Tax Return submitted to HMRC under tax law. The accounts are usually attached to or referenced in the tax return, but the accounts themselves do not calculate the Corporation Tax liability, and a CT600 does not satisfy the Companies House filing obligation.

No. The computation is the working paper that starts with the accounting profit shown in the accounts and adjusts it to arrive at taxable profit, taking account of items that are treated differently for tax purposes. The CT600 is the return form on which the resulting figures are reported to HMRC. Both are usually needed, and the computation is what supports the numbers entered on the return.

It can do, yes. There is no separate micro-entity version of the CT600, and operating as a micro-entity does not by itself remove Corporation Tax filing obligations. Whether a particular micro-entity company must submit a Company Tax Return, and whether any Corporation Tax is actually payable, depends on its circumstances and taxable position — such as whether HMRC has issued a notice to deliver a return. A micro-entity can also have taxable profit even where it reports under a simplified accounting framework.

The two filings are separate legal obligations, but they rely on much of the same underlying information. The CT600 is normally prepared using figures drawn from the company's accounts, so the accounts generally need to be prepared, or at least finalised, before the return can be completed accurately. Filing a CT600 does not discharge the requirement to file statutory accounts with Companies House, and filing accounts does not discharge the requirement to submit a Company Tax Return to HMRC.

The starting point is usually the profit shown in the accounts. From there, the Corporation Tax computation adds back expenditure that is not allowable for tax, deducts items that receive tax relief in a different way, and applies capital allowances in place of any depreciation charged in the accounts. The result is taxable profit, which may be higher or lower than accounting profit. The adjustments needed depend entirely on the company's transactions and accounting policies, which is why a review of the figures matters.

No — they are two distinct obligations with their own dates and consequences. Submitting the CT600 tells HMRC what the company's position is; paying any Corporation Tax due is a separate step, and the amount payable is based on the taxable profit reported. A company can file its return correctly and still owe tax, and it can have a nil liability and still have a filing obligation. Keeping both the filing and the payment on track is part of good Corporation Tax record-keeping.

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