Corporation Tax Return for Micro Companies in Abinger Hammer
- Simple Fixed Pricing
- Clear Filing Process
- HMRC CT600 Support
- Micro-Entity Specialists
Corporation Tax Return Preparation
- CT600 preparation
- Tax adjustments review
- Allowable expense review
- Capital allowances review, where applicable
- Losses & reliefs review, where applicable
- HMRC CT600 filing
- Submission confirmation
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Accountant-prepared Corporation Tax Returns and CT600 filing support.
Our Core Corporation Tax Services For Micro Companies
Our fixed-fee service covers everything a qualifying micro-entity company needs to complete and file its Corporation Tax Return correctly and on time.
Corporation Tax Computations
We calculate your taxable profit from your micro-entity accounts, applying the correct adjustments, disallowables and capital allowances.
CT600 Preparation
Supporting accounts and computations prepared in the required format, where applicable
HMRC Online Submission
We file your corporation tax return directly with HMRC and send you the confirmation receipt for your records.
Tax Relief Reviews
We review relevant expenses, losses, allowances and tax adjustments based on your company's circumstances to help ensure the Corporation Tax position is calculated correctly.
Deadline Management
We track your accounting period, payment date and filing date, and remind you well before HMRC does.
HMRC Correspondence
We can help you respond to relevant HMRC correspondence, including filing queries and penalty notices, where this falls within the agreed service.
What Is Included In Your Fixed Fee
Corporation tax computation from your figures
CT600 return prepared and reviewed by an accountant
iXBRL company accounts tagged for HMRC
Online filing with HMRC and confirmation receipt
Payment reference and tax due clearly explained
Unlimited email support during your filing
How We File Your Corporation Tax Return
Send Your Figures
Upload your bookkeeping records, bank summaries or year-end accounts through our secure portal.
We Prepare Your Return
Your accountant produces the computation and CT600, checking reliefs and allowances along the way.
You Approve
We send the return and a plain-English summary of the tax due, with the payment deadline and reference.
We File With HMRC
Once you approve the return, we submit it to HMRC and provide the available submission confirmation for your records.
Corporation Tax Filing For Micro Companies Across All Sectors
Our corporation tax service covers a wide range of small company types, including:
E-Commerce Corporation Tax
Marketplace fees, stock and platform payouts reconciled before your CT600 is prepared.
Contractor & Freelancer CT600
Single-director limited companies with salary, dividends and expense reviews handled correctly.
Property SPV Corporation Tax
Rental profit, mortgage interest and property costs treated properly for your SPV's return.
Trades & Construction Tax
CIS deductions, tools, vehicles and subcontractor costs reflected in your corporation tax return.
Tech & Digital Corporation Tax
Software subscriptions, contractor costs and development spend reviewed for available reliefs.
Dormant & Low-Activity Companies
Nil returns and low-activity filings submitted so HMRC records stay clean and penalty free.
Corporation Tax Deadlines Every Micro Company Should Know
Corporation Tax is normally due 9 months and 1 day after the end of the accounting period, while the Company Tax Return is generally due 12 months after the end of that period. Your actual deadlines can vary depending on your company’s circumstances and accounting periods. Check more details here
Pay Your Corporation Tax
9 months and 1 day after your accounting period ends
File Your CT600 Return
12 months after your accounting period ends
Late Filing Penalty
Penalties can apply if a Company Tax Return is filed after the deadline. Current HMRC rules should be checked for the relevant accounting period.
Late Payment
HMRC charges daily interest until the balance is cleared
─── FAQs
FAQs: Corporation Tax Returns For Micro Companies
Reach out to our UK team any time at info@microentityaccounts.co.uk — we are always happy to help.
A Corporation Tax Return is the report a limited company provides to HM Revenue & Customs for an accounting period. It sets out the company's income, allowable deductions and the resulting taxable profit, together with the Corporation Tax calculation that follows from those figures. In practice, most companies meet this obligation by completing and submitting a CT600, and the return needs to reflect the company's own circumstances rather than a standard template.
The CT600 is the form HMRC uses for company tax returns. It carries the company's registration details, the accounting period being reported and the figures that support the tax calculation, and it is normally accompanied by supporting accounts, computations and schedules. The CT600 is submitted to HMRC, not to Companies House, so it sits alongside rather than replaces the company's other filing obligations.
No. Micro-entity status relates to the accounting framework a company may use when preparing its statutory accounts, and whether a company qualifies depends on the applicable criteria, the accounting period and its individual circumstances. It does not create a separate Corporation Tax regime or a distinct CT600. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as other companies, subject to its own circumstances.
Preparation usually starts with a review of the company's financial information, including the figures behind the accounting profit or loss. From there, relevant tax adjustments are considered, taxable profit is determined, and the Corporation Tax Return is prepared for submission to HMRC. The exact work depends on the company's circumstances and the records available. Directors of small companies in Abinger Hammer can ask us to take this on, either as a one-off exercise or as part of ongoing support.
They serve different purposes and go to different recipients. Statutory accounts are prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, such as a CT600, is submitted to HMRC and deals with taxable profit and the Corporation Tax position. Preparing and filing one does not automatically complete the other, and delivering accounts to Companies House does not discharge a company's Corporation Tax obligations.
Accountancy rules and tax rules do not always treat the same item in the same way. Some expenditure shown in the accounts may not be allowable for Corporation Tax, while reliefs or allowances may be available that are not reflected in the accounting result. Adjustments are therefore made during preparation so that taxable profit reflects the tax rules rather than the accounting profit alone.
The deadline for submitting the Corporation Tax Return and the deadline for paying the Corporation Tax are separate, and they do not always fall on the same date. In many cases payment becomes due before the return has to be filed, but the exact dates depend on the company's accounting period and HMRC's requirements. It is worth checking the position for each period rather than assuming the two deadlines coincide.
Being dormant for Corporation Tax purposes is not the same as being dormant for Companies House purposes, and the two tests can produce different answers. A company with no relevant activity may not need to submit a return for that period, although HMRC should still be informed where required. Dormancy does not automatically remove Companies House filing obligations, and it does not mean a company must keep submitting returns indefinitely, so the position should be reviewed for each accounting period.