Corporation Tax Return for Micro Companies in Amersham
- 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
Find Your Company
Search for your company to continue with the accounting services
Start typing to search for companies...
Results
Years filing UK company accounts
Micro entity accounts submitted
Verified Google reviews
Typical Filing Turnaround
Trusted by UK Limited Companies
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 formal report a limited company makes to HMRC in respect of its Corporation Tax position for an accounting period. It sets out the company's income, allowable deductions and the resulting taxable profit, along with any reliefs or adjustments that apply to the company's circumstances. HMRC uses this information to establish what Corporation Tax, if any, is due. For most companies the return is delivered electronically, and it must be prepared from accurate accounting records rather than estimates.
A CT600 is the HMRC form used to submit a Company Tax Return. It is the standard return document for UK limited companies, and it is normally filed online together with the supporting accounts and computations. The form captures details such as the company's accounting period, turnover, profit before tax and the tax calculation, and it allows the company to claim any applicable reliefs or allowances. In practice, when people talk about filing the Corporation Tax Return, they usually mean submitting the CT600 to HMRC.
No. There is no separate micro-entity CT600. A micro company generally deals with Corporation Tax through the same Corporation Tax Return process as any other limited company, subject to its own circumstances and the applicable requirements. What can differ is the level of detail in the accounts and computations, and how the company's size and accounting framework affect the way the figures are presented. The underlying return submitted to HMRC is still the CT600.
Preparation usually starts with reviewing the company's financial information for the accounting period, including the profit or loss shown in the accounts. From there, relevant tax adjustments are identified — items that are treated differently for tax than for accounting purposes — so that the taxable profit can be determined. The Corporation Tax Return, along with the supporting computations, is then prepared for submission to HMRC. Additional considerations such as capital allowances, losses brought forward or associated company considerations may also apply depending on the company's circumstances.
They serve different purposes and go to different recipients. Statutory accounts are the financial statements prepared under the applicable accounting framework and delivered to Companies House where required. A Corporation Tax Return, by contrast, is submitted to HMRC and focuses on the company's taxable profit. Preparing and filing a CT600 does not complete the company's Companies House accounts, confirmation statement or any other filing obligation — those remain separate requirements with their own deadlines. Keeping the two distinct helps avoid confusion about what has actually been filed and where.
Because Corporation Tax rules do not always follow accounting treatment. Certain expenses that reduce accounting profit may be disallowed for tax purposes, while other reliefs, such as capital allowances on qualifying assets, may reduce taxable profit beyond what the accounts show. Adjustments can also arise from items like non-deductible entertaining costs, depreciation add-backs or timing differences. The result is that taxable profit is often different from the profit reported in the statutory accounts, which is why a tax computation sits alongside the CT600.
Not necessarily, and it is worth treating them as two separate obligations. The deadline for submitting the Corporation Tax Return to HMRC is distinct from the deadline for paying any Corporation Tax that is due, and payment typically falls earlier than the return filing date. If a company is unsure of its specific dates, it is sensible to confirm them with HMRC or with an accountant, because missing either date can lead to interest or penalties. Companies in Amersham with an unusual accounting period or a first-year trade should take particular care here.
Dormancy for Corporation Tax purposes is not the same as dormancy for Companies House purposes, and the two are assessed under different rules. A company that is dormant for Corporation Tax may still have Companies House filing obligations, and it should not be assumed that dormant status removes them. Equally, not every dormant company must continue submitting Corporation Tax Returns indefinitely — whether a return is required depends on the company's circumstances. If a company's position is unclear, professional advice is worth seeking before deciding to stop filing.