─── Specialist Micro-Entity Accountants In The UK

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

If your company needs to report its Corporation Tax position to HMRC, professional CT600 Tax Return Filing in Lockerbie takes the guesswork out of the process. The CT600 is the Company Tax Return submitted to HM Revenue & Customs, and we prepare it using your accounting records, review the figures for any tax adjustments, and file it on your company’s behalf. It is important to understand that the CT600 is a separate obligation from the statutory accounts filed with Companies House — accounts preparation and Corporation Tax filing are related but distinct processes. With clear, transparent pricing and support from people who work with Corporation Tax reporting regularly, you get accuracy, convenience and a properly prepared Company Tax Return without the last-minute scramble.

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 302 reviews 
    
 
 
 
   
 
 
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   Ayotunde Rufai 
 
 
 
 Trustindex verifies that the original source of the review is Google. Best accountants we've ever had. Umer is ace, and makes everything easy and transparent.
  
 
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   Sofia 
 
 
 
 Trustindex verifies that the original source of the review is Google. I had a really positive experience with Muhammad. He was incredibly quick to action everything and made the whole process straightforward and stress-free. He took care of everything promptly and kept me informed throughout, which was greatly appreciated.

Muhammad was professional, responsive and genuinely helpful from start to finish. It was clear that he cared about providing a great service and making sure everything was handled properly. I would definitely recommend him to anyone looking for someone reliable, efficient and professional.
  
 
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   Zest For Life 
 
 
 
 Trustindex verifies that the original source of the review is Google. I worked with Accotx on a HMRC reclaim and overall, they did ultimately deliver on their promise, which I appreciate. The process did take longer than any of us expected, partly due to external delays with the tax authorities, and partly because there were some hiccups in communication and follow-up. However, despite those challenges, they stayed professional and stuck to the original agreed terms. If you’re considering using them, be prepared to stay in regular contact to keep things moving along. They are absolutely capable, have the expertise and willing to work with you, and overall  improving their services over time. I would certainly return for any future needs.
  
 
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   Pete Wrist 
 
 
 
 Trustindex verifies that the original source of the review is Google. Sterling work. Many thanks to Muhammad and the team for all their help and expertise
  
 
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   Hansen Personal Training 
 
 
 
 Trustindex verifies that the original source of the review is Google. We have been a client for years - very quick responsive and personalised service
  
 
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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 .

What a Micro-Entity Company Should Know About CT600 Tax Return Filing

There is no separate official “micro-entity CT600” form — the CT600 is the same Company Tax Return used by companies generally, and it is submitted to HMRC to report a company’s Corporation Tax position. A company that operates as a micro-entity may still have Corporation Tax obligations, and where HMRC requires it, a Company Tax Return must be filed. The accounting records and statutory accounts a micro-entity prepares can feed into that return, but the CT600 itself is a distinct filing from the accounts submitted to Companies House. A further point that often surprises directors is that accounting profit and taxable profit are not automatically the same figure: the Corporation Tax computation may require adjustments — for example, adding back disallowable expenditure or deducting items treated differently for tax — before the taxable profit and any resulting Corporation Tax liability are established. Not every micro-entity will owe Corporation Tax; whether tax is payable depends on the company’s own circumstances and taxable position. It is also worth separating the filing obligation from the payment obligation, because submitting a CT600 Tax Return and paying any Corporation Tax due are handled as two different things.

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.

Take the Pressure Out of Your CT600 Tax Return Filing in Lockerbie

Preparing a Company Tax Return can quickly become complicated — gathering the right figures, working through the tax adjustments, keeping Corporation Tax records organised and making sure everything reaches HMRC in a form it can process. Micro Entity Accounts handles this side of company reporting for directors who would rather spend their time running the business. We can prepare your CT600, build the Corporation Tax computation from your accounts, review the adjustments that turn accounting profit into taxable profit, and file the Company Tax Return with HMRC on your behalf. If you would like a straightforward, transparent approach to CT600 Tax Return Filing in Lockerbie, get in touch and we will talk you through the next steps.

─── 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 the form HMRC uses for a Company Tax Return. It is the document through which a company reports its Corporation Tax position for an accounting period, including the figures behind its taxable profit and the amount of Corporation Tax that is due. The CT600 sits alongside supporting schedules and, in most cases, a set of accounts and a tax computation. CT600 Tax Return Filing is therefore the process of preparing those figures and submitting the completed Company Tax Return to HMRC, rather than the separate exercise of filing accounts at Companies House.

Is a CT600 different from statutory accounts?

Yes. Statutory accounts are the year-end accounts a company prepares and, in most cases, files with Companies House under the Companies Act requirements. A CT600 is a tax return filed with HMRC under Corporation Tax rules. They draw on the same underlying bookkeeping, and the accounts often form part of what is submitted with the return, but they serve different purposes and go to different bodies. A company can have healthy accounting profits and still have no Corporation Tax to pay, or vice versa, depending on the tax adjustments that apply.

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

It can do, yes. Operating as a micro-entity affects the accounting framework and the level of disclosure in your accounts; it does not by itself remove a Corporation Tax filing obligation. Where HMRC has issued a notice to deliver a Company Tax Return, the company is expected to complete and submit one. Whether any Corporation Tax is actually payable is a separate question and depends on the company's taxable position. Because the micro-entity framework determines how accounts are drawn up, not how tax is calculated, the return still needs a proper Corporation Tax computation behind it.

Is a CT600 the same as a Corporation Tax computation?

No — they are two connected but different things. The Corporation Tax computation is the working document that starts with your accounting profit and applies the relevant tax adjustments to arrive at taxable profit and the resulting Corporation Tax liability. The CT600 is the return form on which those results are reported to HMRC. In practice, the computation supports the figures that go into the CT600, so it is sensible to treat them as a package rather than as separate jobs.

How is taxable profit calculated from accounting profit?

The starting point is usually the profit shown in your accounts. From there, the Corporation Tax computation adds back items that are not allowable for tax, deducts items that receive tax relief at a different rate or time, and accounts for things such as capital allowances and any losses brought forward or carried back. The end result is taxable profit, which may be higher or lower than the accounting profit. Because the adjustments depend on the individual company's transactions, each computation is prepared on its own facts rather than from a standard formula.

Is filing a CT600 the same as paying Corporation Tax?

They are separate obligations. Filing the CT600 is about reporting your company's Corporation Tax position accurately to HMRC, while payment is about settling whatever Corporation Tax liability the computation shows. A company can have a filing obligation with nothing to pay, and the timing of any payment does not follow automatically from the date the return is submitted. Keeping the two clearly in mind helps you organise records and cash flow sensibly.

Can someone prepare and file a CT600 on behalf of my company?

Yes. A company can appoint an agent to prepare the Company Tax Return and submit it to HMRC on its behalf, once the appropriate authorisation is in place. The agent will typically work from your bookkeeping and year-end accounts, prepare the tax computation and adjustments, then complete and file the CT600. Directors remain responsible for the accuracy of what is submitted, which is why a proper review of the figures and a clear explanation of any adjustments matter as much as the filing itself.

What information is needed to prepare a CT600?

Useful starting points include your accounting records and year-end accounts for the period, details of income and allowable expenditure, information on fixed assets and any capital expenditure, records of losses brought forward, and any other tax-relevant transactions such as director's loans or intercompany items. It also helps to confirm the accounting period being reported and whether HMRC has issued a notice to deliver a return. If your bookkeeping is up to date and well organised, the CT600 Tax Return Filing process is much quicker and the risk of queries is reduced.