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

A CT600 is the Company Tax Return form used to report a company's Corporation Tax position to HMRC. It sets out the company's income, gains and allowable deductions for the accounting period, along with the resulting Corporation Tax calculation. The CT600 is normally submitted online, and the figures in it are supported by a Corporation Tax computation and by the company's accounts and accounting records. The CT600 is a tax filing for HMRC, not an accounts filing for Companies House, and it is not the same as a Confirmation Statement or a VAT Return.

Yes. Statutory accounts are prepared under an accounting framework such as FRS 105 or FRS 102 and are filed with Companies House. The CT600 is the Company Tax Return submitted to HMRC, and the Corporation Tax computation that supports it starts from the accounting figures but may apply tax adjustments. Because the two are separate obligations with separate filing routes, it is possible for accounts to be filed correctly while the CT600 still needs attention, and vice versa. Both should tell a consistent story, even though they serve different purposes.

A company that falls within the micro-entity size criteria can still have Corporation Tax obligations, and where HMRC requires a Company Tax Return, the company will need to complete CT600 Tax Return Filing for that accounting period. Being a micro-entity affects how the statutory accounts are prepared rather than whether a tax return is required. Whether Corporation Tax is actually payable depends on the company's circumstances and its taxable position, and some companies may have a return obligation even where no tax is due. Because the position depends on the individual company, it is worth checking the specific requirements for your accounting period.

The Corporation Tax computation begins with the accounting profit shown in the company's accounts, then applies adjustments to arrive at taxable profit. Add-backs may be needed for expenditure that is not allowable for tax purposes, while deductions and reliefs may reduce the taxable amount, and timing differences can shift profits between periods. The result is that taxable profit often differs from accounting profit. This is why accounts preparation and Corporation Tax filing, although connected, are genuinely separate processes — and why the adjustments should be reviewed carefully before the CT600 is finalised.

No. Filing the CT600 is about reporting: it tells HMRC how the company's Corporation Tax position has been calculated. Paying Corporation Tax is a separate obligation with its own timing, and any liability is settled through the payment process rather than through the return itself. A company may file its return and have no tax to pay, or it may need to make a payment in line with HMRC's schedule. Keeping the two obligations clearly separated in your records helps avoid confusion over what has been filed and what has been paid.

Typically you will need the company's accounting records and finalised or draft accounts for the period, a breakdown of income and expenditure, details of fixed assets and any disposals, information about loans or other balances with directors and connected parties, and details of any income already taxed at source. Supporting schedules for the tax adjustments are also useful. Where records are incomplete, part of the work is often tidying them up first. The clearer and more organised the information provided, the more straightforward the preparation of the Company Tax Return tends to be.

Yes. A company can authorise an agent to prepare and submit its Company Tax Return to HMRC, and many businesses choose to do so because of the detail involved in the Corporation Tax computation. An agent will typically gather the records, prepare the accounts or work from those already prepared, calculate the tax adjustments, and file the CT600 online. Responsibility for the accuracy of the return and for keeping adequate records remains with the company, so it is worth reviewing the figures and understanding what has been submitted on your behalf.

HMRC can charge penalties and interest where a Company Tax Return is filed after the deadline, and the amount generally depends on how late the return is and whether the delay continues. Filing late does not remove the obligation, and HMRC may also issue an estimated assessment of the tax it believes is due if no return is received. The practical answer is to file as soon as the figures are ready, and to contact HMRC promptly if there is a genuine reason for delay. Specific outcomes depend on the company's circumstances.